https://www.taxtmi.com/caselaws?id=10002 The expression "motor car" in the wealth-tax provision was construed in its ordinary and commercial sense, and the Court held that a jeep falls within that broad meaning. The absence of a statutory definition did not prevent that construction where the legislative context indicated inclusion of vehicles of that class. On that interpretation, the jeep could not be excluded from the company's wealth-tax computation, and the reference was answered in favour of the Revenue. en-us Sat, 05 Aug 2006 00:00:00 +0530 Sun, 05 Jul 2009 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10002 The expression "motor car" in the wealth-tax provision was construed in its ordinary and commercial sense, and the Court held that a jeep falls within that broad meaning. The absence of a statutory definition did not prevent that construction where the legislative context indicated inclusion of vehicles of that class. On that interpretation, the jeep could not be excluded from the company's wealth-tax computation, and the reference was answered in favour of the Revenue. Case-Laws Wealth-tax Sat, 05 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10002