https://www.taxtmi.com/caselaws?id=370802 The court ruled that the term "tyres" in the Central Sales Tax Act, 1956 does not include rubber tyres, leading to the assessee being assessed under the State Act rather than the Central Act. The judgment emphasized interpreting the term in conjunction with related items and trade practices, ultimately determining the assessee's tax liability under the State Act. en-us Wed, 24 Oct 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370802 The court ruled that the term "tyres" in the Central Sales Tax Act, 1956 does not include rubber tyres, leading to the assessee being assessed under the State Act rather than the Central Act. The judgment emphasized interpreting the term in conjunction with related items and trade practices, ultimately determining the assessee's tax liability under the State Act. Case-Laws VAT and Sales Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370802