https://www.taxtmi.com/caselaws?id=105028 A sales tax notification granting a concessional rate for "light commercial vehicles" had to be construed on its own words and commercial context. The Court declined to import the definition of "light motor vehicle" from the Motor Vehicles Act, 1939 because the notification did not refer to that statute or impose a use-based limitation. As the respondents' vehicles were understood in trade and by the Government as light commercial vehicles, they fell within the notification and qualified for the concessional rate. The revenue's contrary reading was rejected because it would create an unsupported tax distinction based on intended use. en-us Wed, 12 Jan 2000 00:00:00 +0530 Mon, 02 Sep 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105028 A sales tax notification granting a concessional rate for "light commercial vehicles" had to be construed on its own words and commercial context. The Court declined to import the definition of "light motor vehicle" from the Motor Vehicles Act, 1939 because the notification did not refer to that statute or impose a use-based limitation. As the respondents' vehicles were understood in trade and by the Government as light commercial vehicles, they fell within the notification and qualified for the concessional rate. The revenue's contrary reading was rejected because it would create an unsupported tax distinction based on intended use. Case-Laws VAT and Sales Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105028