2000 (1) TMI 837

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....n, Ajay Kumar Yadav and K.V. Mohan, H.K. Puri, S.K. Puri, R. Srivastava and U. Banerjee, Advocates, for the respondents.   S. Sushil Kumar Jain and Ms. Madhurima Tatia, Advocates, for the appellants.   --------------------------------------------------   ORDER   By special leave the sales tax authorities of the State of Rajasthan have impugned the correctness of the....

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....r vehicle that was intended to be used for commercial purposes and did not exceed 4,000 kilograms in weight fell, according to the sales tax authorities, within the scope of the words "light commercial vehicles" and was entitled to the benefit of the aforesaid notification. The light commercial vehicles that are manufactured by the respondents weigh more than 4,000 kilograms. The Tribunal rejec....

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....re used for commercial purposes. It applies, therefore, to the respondents' light commercial vehicles. The Tribunal was right in saying that the trade and the Government of India well understood what the words "light commercial vehicles" meant. These are the words used by the said notification issued under the Rajasthan Sales Tax Act and they must be similarly read. There is no justification for i....