https://www.taxtmi.com/caselaws?id=156717 Trailers were held to fall within item 138 of the Schedule to the Kerala General Sales Tax Act, 1963, because the amended entry was drafted in wide terms and expressly covered trailers alongside motor vehicles, motor vessels, motor engines, motor bodies and allied items. The court read the Schedule on its plain language and found no basis to distinguish trailers by design, utility or structural characteristics. The Government's clarification under section 59-A was therefore consistent with the statutory scheme, and interference was unwarranted even on the assumption that there was doubt about the exercise of that power. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 23 Sep 2013 18:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156717 Trailers were held to fall within item 138 of the Schedule to the Kerala General Sales Tax Act, 1963, because the amended entry was drafted in wide terms and expressly covered trailers alongside motor vehicles, motor vessels, motor engines, motor bodies and allied items. The court read the Schedule on its plain language and found no basis to distinguish trailers by design, utility or structural characteristics. The Government's clarification under section 59-A was therefore consistent with the statutory scheme, and interference was unwarranted even on the assumption that there was doubt about the exercise of that power. Case-Laws VAT and Sales Tax Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156717