TaxTMI 
TaxTMI 
1954 (3) TMI 44
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....se, which relate to the assessment for the year 1949-50. A sum of Rs. 41,426-13-4 represents the value of the goods which were trans- ferred to the branches outside the State and were sold by the assessee outside the State. They are undoubtedly not subject to any tax, and that is the view that was taken by the Appellate Tribunal, which must be upheld. The remaining turnover of Rs. 2,85,931-7-1 re....
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.... was issued under Section 6(1) of the Madras General Sales Tax Act. The question raised in the present case is therefore not of importance for the future. But it is important for the purpose of assessment for the year 1949-50. The controversy between the parties turns upon the correct interpreta- tion of the expression "motor vehicle" used in Section 3(2)(i) of the Act. It reads as follows: "Motor....
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....ing passengers or persons, which is an indication on the part of the legislature as to what they meant by the word "vehicle" in the expression "motor vehicle." Taking the dictionary meaning of "vehicle" it cannot be doubted that it means a conveyance or a carriage. An agricultural tractor is not used to convey anything and it is employed for agricultural opera- tions and is driven by a driver. I....