1968 (2) TMI 101

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....ed gasoline-operated cranes fall within the scope of, and are taxable at, the rates specified in entry No. 58 of Schedule C to the Bombay Sales Tax Act, 1959?" The respondents supplied one P & H Model 255-A crawler-mounted gasoline-operated crane to Messrs. Richardson and Cruddas Limited. As, according to them, there was no specific entry covering this item, they made an application under secti....

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....ould not be permissible or proper to interpret the entries in the Schedules to the Bombay Sales Tax Act in respect of entry No. 58 in Schedule C which speaks of motor vehicles including, etc., by reference to the definition of "motor vehicle" in the Indian Motor Vehicles Act. If the article cannot be properly described as a motor vehicle then there is no other entry which covers the article in que....

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....d that a motor vehicle otherwise properly coming within the definition of "motor vehicle" but used solely on the premises of the owner would not be chargeable to tax under entry No. 58 because of the definition of "motor vehicle" in the Indian Motor Vehicles Act. It would be risky to adopt definitions in other statutes and to interpret entries in different statutes divorced from their context. As ....