1977 (1) TMI 139

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....61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), made at the instance of the Commissioner of Sales Tax. The question referred to us for our consideration is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the electric powered fork-lift truck sold by the respondent falls under entry 22 ....

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....nt then appealed to the Sales Tax Tribunal, which took the view that the fork-lift truck was not a truck in the sense in which they understood it and that the vehicles enumerated in entry 58 of Schedule C were vehicles meant for long distance transport. It was held by the Tribunal that the said fork-lift truck sold by the respondent did not fall within the purview of entry 58 of Schedule C and, as....

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....mittedly not of any relevance for the determination of the question raised before us. The question which we have really to consider is whether the said forklift truck could be considered to be a motor vehicle as contemplated in the aforesaid entry. In this connection, it has been pointed out by the Tribunal that the materials on record, viz., the brochures tendered by the respondent, show that, al....

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....purpose of the vehicle is either to transport persons or goods over a sizable distance laterally or horizontally and a contrivance which is used primarily for stacking goods, viz., for moving them vertically for the purpose of stacking, cannot be regarded as a motor vehicle for the purpose of entry 58. This conclusion is borne out by the extremely limited speed at which the fork-lift truck is show....