https://www.taxtmi.com/caselaws?id=152784 Crawler tractors were treated as falling within item 55 of the Tamil Nadu General Sales Tax Act's First Schedule, as the entry covered all varieties of tractors and bull-dozers, and the classification was upheld accordingly. Dumpers and pay loaders, including spares, were treated differently: the later insertion of item 55-A for rear dumps, loaders, scrapers and similar machinery showed they were not already covered by item 55, and their ordinary commercial meaning did not make them tractors because they do not function as vehicles that pull other machinery. They were therefore excluded from item 55 and taxed only at the multi-point rate. en-us Thu, 22 Feb 1979 00:00:00 +0530 Wed, 10 Jul 2013 18:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152784 Crawler tractors were treated as falling within item 55 of the Tamil Nadu General Sales Tax Act's First Schedule, as the entry covered all varieties of tractors and bull-dozers, and the classification was upheld accordingly. Dumpers and pay loaders, including spares, were treated differently: the later insertion of item 55-A for rear dumps, loaders, scrapers and similar machinery showed they were not already covered by item 55, and their ordinary commercial meaning did not make them tractors because they do not function as vehicles that pull other machinery. They were therefore excluded from item 55 and taxed only at the multi-point rate. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152784