1969 (9) TMI 93

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....ent Appeals Nos. 98, 75, 74 and 44 of 1967 filed against the order of the learned Single Judge holding that under the Punjab General Sales Tax Act, the spare parts of tractors do not fall under the category of luxury goods under the heading "spare parts of motor vehicles". As has been discussed by the learned Single Judge, the tractor cannot be categorised as a "motor vehicle" and for this, rel....

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....ed that the tractor was treated as a separate item and only a fixed sum of Rs. 100 per tractor was to be levied as sales tax irrespective of its sale price. It was clear from this that the tractor is not luxury goods and obviously it could not be the intention of the Legislature that although tractor may not be luxury goods, its spare parts would be luxury goods. The learned Advocate-General, w....