https://www.taxtmi.com/caselaws?id=148353 Sales tax schedule entries must be construed in their own statutory and commercial context; definitions from another enactment should not be imported where the entry indicates a different meaning. A crawler-mounted gasoline-operated crane was treated as essentially a crane rather than a motor vehicle for the relevant Schedule C entry. Since no specific entry covered it, the crane fell under the residuary entry rather than the entry applicable to motor vehicles, and was taxable accordingly. en-us Thu, 08 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 18:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148353 Sales tax schedule entries must be construed in their own statutory and commercial context; definitions from another enactment should not be imported where the entry indicates a different meaning. A crawler-mounted gasoline-operated crane was treated as essentially a crane rather than a motor vehicle for the relevant Schedule C entry. Since no specific entry covered it, the crane fell under the residuary entry rather than the entry applicable to motor vehicles, and was taxable accordingly. Case-Laws VAT and Sales Tax Thu, 08 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148353