https://www.taxtmi.com/caselaws?id=148485 Spare parts of tractors were not classifiable as luxury goods under the Punjab General Sales Tax Act because tractors were treated as a distinct item and not as motor vehicles within the relevant sales tax classification. The notification separately dealt with tractors and imposed a fixed tax incidence, showing that they were not intended to fall within the luxury goods category. As a result, spare parts of tractors could not be brought within the heading of spare parts of motor vehicles. en-us Sun, 28 Sep 1969 00:00:00 +0530 Mon, 29 Apr 2013 11:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148485 Spare parts of tractors were not classifiable as luxury goods under the Punjab General Sales Tax Act because tractors were treated as a distinct item and not as motor vehicles within the relevant sales tax classification. The notification separately dealt with tractors and imposed a fixed tax incidence, showing that they were not intended to fall within the luxury goods category. As a result, spare parts of tractors could not be brought within the heading of spare parts of motor vehicles. Case-Laws VAT and Sales Tax Sun, 28 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148485