https://www.taxtmi.com/caselaws?id=148334 The Punjab High Court stated that availability of an alternative statutory appeal does not bar writ relief where the remedy would be futile or illusory, so the writ petition remained maintainable. It further held that the expression "motor vehicle" in the sales tax schedule must be construed in its ordinary and popular sense, and a tractor used as an agricultural implement is not a motor vehicle for that entry. On that basis, tractor spare parts were also outside the enhanced rate applicable to motor-vehicle parts, and the assessment orders were treated as unsustainable. en-us Fri, 18 Nov 1966 00:00:00 +0530 Thu, 25 Apr 2013 17:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148334 The Punjab High Court stated that availability of an alternative statutory appeal does not bar writ relief where the remedy would be futile or illusory, so the writ petition remained maintainable. It further held that the expression "motor vehicle" in the sales tax schedule must be construed in its ordinary and popular sense, and a tractor used as an agricultural implement is not a motor vehicle for that entry. On that basis, tractor spare parts were also outside the enhanced rate applicable to motor-vehicle parts, and the assessment orders were treated as unsustainable. Case-Laws VAT and Sales Tax Fri, 18 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148334