https://www.taxtmi.com/caselaws?id=152477 Cycle rickshaws were construed as outside entry 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The expression "cycle combinations" was read in its statutory context, with the associated words and schedule arrangement indicating linkage to "tandem cycles" rather than to cycle rickshaws. The character of a cycle rickshaw was treated as materially different from a bicycle or cycle combination because its essential feature is carriage of a person, not self-propulsion. On that interpretation, cycle rickshaws were not taxable under entry 38 at the higher single-point rate. en-us Wed, 19 Jan 1977 00:00:00 +0530 Thu, 04 Jul 2013 18:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152477 Cycle rickshaws were construed as outside entry 38 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The expression "cycle combinations" was read in its statutory context, with the associated words and schedule arrangement indicating linkage to "tandem cycles" rather than to cycle rickshaws. The character of a cycle rickshaw was treated as materially different from a bicycle or cycle combination because its essential feature is carriage of a person, not self-propulsion. On that interpretation, cycle rickshaws were not taxable under entry 38 at the higher single-point rate. Case-Laws VAT and Sales Tax Wed, 19 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152477