https://www.taxtmi.com/caselaws?id=157746 The court upheld the levy of tax on tractor tyres and tubes at rates applicable to "automobile tyres and tubes" under the Orissa Sales Tax Act, 1947. The court determined that the term "automobile" encompassed vehicles like tractors propelled by internal-combustion engines, supporting the taxation of tractor tyres at the same rate as automobile tyres. Historical tax entries and the distinction between spare parts of tractors and tyres further justified this decision. As a result, the petitioner's challenge was dismissed, affirming the 10 percent tax rate on tractor tyres and tubes during the relevant period. en-us Thu, 14 May 1992 00:00:00 +0530 Thu, 10 Oct 2013 14:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157746 The court upheld the levy of tax on tractor tyres and tubes at rates applicable to "automobile tyres and tubes" under the Orissa Sales Tax Act, 1947. The court determined that the term "automobile" encompassed vehicles like tractors propelled by internal-combustion engines, supporting the taxation of tractor tyres at the same rate as automobile tyres. Historical tax entries and the distinction between spare parts of tractors and tyres further justified this decision. As a result, the petitioner's challenge was dismissed, affirming the 10 percent tax rate on tractor tyres and tubes during the relevant period. Case-Laws VAT and Sales Tax Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157746