https://www.taxtmi.com/caselaws?id=62656 The sales tax notification granting a concessional rate for "tractors and their parts" was read narrowly, and tractor tyres and tubes were treated as outside that entry because the schedule did not specifically include them. The interpretive contrast with other entries, where tyres and tubes were expressly named alongside the principal vehicle or machine, supported the view that their omission was deliberate. On that basis, tractor tyres and tubes remained liable at the general sales tax rate rather than the concessional 5% rate. en-us Fri, 28 Jan 1977 00:00:00 +0530 Sat, 02 Jan 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62656 The sales tax notification granting a concessional rate for "tractors and their parts" was read narrowly, and tractor tyres and tubes were treated as outside that entry because the schedule did not specifically include them. The interpretive contrast with other entries, where tyres and tubes were expressly named alongside the principal vehicle or machine, supported the view that their omission was deliberate. On that basis, tractor tyres and tubes remained liable at the general sales tax rate rather than the concessional 5% rate. Case-Laws VAT and Sales Tax Fri, 28 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62656