https://www.taxtmi.com/caselaws?id=155880 The reduced-rate tax notification covered trucks, buses, mini-buses and pick-up vans, and the issue was whether ambulance vans and delivery vans could also qualify even though they were not named expressly. The Court accepted that an ambulance van may be built or adapted in a manner similar to a truck or pick-up van, and that a mini-bus can operate as an ambulance after interior alteration. On that reasoning, it declined to deny concessional treatment merely because the vehicles were not separately enumerated, and the reduced rate of tax was applied to ambulance vans and delivery vans. en-us Wed, 21 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 17:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155880 The reduced-rate tax notification covered trucks, buses, mini-buses and pick-up vans, and the issue was whether ambulance vans and delivery vans could also qualify even though they were not named expressly. The Court accepted that an ambulance van may be built or adapted in a manner similar to a truck or pick-up van, and that a mini-bus can operate as an ambulance after interior alteration. On that reasoning, it declined to deny concessional treatment merely because the vehicles were not separately enumerated, and the reduced rate of tax was applied to ambulance vans and delivery vans. Case-Laws VAT and Sales Tax Wed, 21 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155880