1977 (1) TMI 60

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....the rate of sales tax applicable on the sale of tractor tyres, tractor tubes, animal driven vehicle tyres and cycle tyres under the Delhi Sales Tax Act 1975?" 2. After carefully perusing the record, hearing the learned Counsel for the petitioner and the Departmental Representative, my findings are as follows:- (i) Tractor Tyres and Tubes. Entry No. 20 of the Notification No. F.4(73) 75-Fin (....

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....e tractors cannot be placed in the same category as the motor vehicles in terms of entry No 1. above. But it is observed that wherever the law intended the tyres and tubes to be bracketed along with the principal item it has mentioned the same clearly in addition to the other component parts and spare parts. This is evident from both the entries cited above. As against this, the entry pertaining t....

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....aised the question of the tax rate applicable to cycle tyres and tubes. But the invoice No 1333 dated 9th July, 1976 for 3,215.04 under which the transaction as reported has taken place has not been brought on record. Even from the letter it is not clear whether the dispute is in relation to cycle tyres and tubes. The invoice pertaining to the cycle tyres filed by the p petitioner relates to some ....