https://www.taxtmi.com/caselaws?id=156346 Where a sales tax notification taxed motor vehicles and their components, an undefined term such as "component" was construed in its common parlance sense. A bus body fitted on a chassis was treated as part of the motor vehicle, so the entry for components applied from 1 May 1976; for the earlier period, the residuary entry governed. On the stated record, no further factual inquiry was needed and no referable question of law survived, so the Tribunal was justified in refusing to state a case. en-us Mon, 16 Jul 1990 00:00:00 +0530 Wed, 18 Sep 2013 16:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156346 Where a sales tax notification taxed motor vehicles and their components, an undefined term such as "component" was construed in its common parlance sense. A bus body fitted on a chassis was treated as part of the motor vehicle, so the entry for components applied from 1 May 1976; for the earlier period, the residuary entry governed. On the stated record, no further factual inquiry was needed and no referable question of law survived, so the Tribunal was justified in refusing to state a case. Case-Laws VAT and Sales Tax Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156346