1976 (3) TMI 218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dispute is only with regard to the tax payable on cycle rickshaw tyres and tubes. According to the petitioner, the rate of tax applicable to cycle rickshaw tyres and tubes is the same as is applicable to tyres and tubes of cycles. Therefore, the only question to be decided in this revision is whether the petitioner is liable to be taxed at a lower rate of 3 per cent on the disputed turnover re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that are not specially covered by item 17 will be covered by item 15. Item 17, as it then stood and after the G. O., deals with only cycles, their accessories and parts and not tyres and tubes referred to in item 15. There is a fundamental and essential difference between cycles and cycle rickshaws. In common parlance as also in commercial sense, they have come to assume different meanings. The d....