https://www.taxtmi.com/caselaws?id=156437 Trailer parts under the Andhra Pradesh General Sales Tax Act were discussed in relation to whether they fell within entry 1 of the First Schedule or remained general goods. The Commissioner's circular treated a tractor as outside the meaning of motor vehicle for that entry, stated that a tractor-trailer is not a trailer to a motor vehicle, and indicated that trailer parts were not covered like tractor parts. The analysis found this interpretation consistent with the First Schedule and emphasized uniform treatment for similarly placed dealers, leading to the view that trailer parts should be assessed as general goods in line with the circular. en-us Thu, 04 Feb 1988 00:00:00 +0530 Thu, 19 Sep 2013 16:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156437 Trailer parts under the Andhra Pradesh General Sales Tax Act were discussed in relation to whether they fell within entry 1 of the First Schedule or remained general goods. The Commissioner's circular treated a tractor as outside the meaning of motor vehicle for that entry, stated that a tractor-trailer is not a trailer to a motor vehicle, and indicated that trailer parts were not covered like tractor parts. The analysis found this interpretation consistent with the First Schedule and emphasized uniform treatment for similarly placed dealers, leading to the view that trailer parts should be assessed as general goods in line with the circular. Case-Laws VAT and Sales Tax Thu, 04 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156437