https://www.taxtmi.com/caselaws?id=148353 Sales tax schedule entries must be construed in their own statutory context, and the definition of "motor vehicle" in another enactment cannot be imported where the entry uses the term in a broader commercial sense. Applying that approach, a crawler-mounted gasoline-operated crane was treated as essentially a crane rather than a motor vehicle for entry 58 of Schedule C to the Bombay Sales Tax Act, 1959. Because no specific entry covered it otherwise, the article fell under the residuary entry and was not taxable under entry 58. 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 context, and the definition of "motor vehicle" in another enactment cannot be imported where the entry uses the term in a broader commercial sense. Applying that approach, a crawler-mounted gasoline-operated crane was treated as essentially a crane rather than a motor vehicle for entry 58 of Schedule C to the Bombay Sales Tax Act, 1959. Because no specific entry covered it otherwise, the article fell under the residuary entry and was not taxable under entry 58. Case-Laws VAT and Sales Tax Thu, 08 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148353