1977 (1) TMI 146

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....8 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, against the order of the Sales Tax Appellate Tribunal dated 23rd October, 1972. The matter lies within a very narrow compass. The respondent herein had returned a turnover of Rs. 30,632 representing the sale of cycle rickshaws. The question for consideration was, whether the sale was liable to tax at 6 per cent si....

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....le, in the case of a cycle rickshaw, the essence is somebody carrying another seated in the rickshaw, and it is more pronounced as a rickshaw than as a cycle. We cannot say that the said reasoning of the Tribunal is erroneous. At the same time we may also point out that the collocation of the words occurring in entry 38 will clearly show that cycle rickshaws cannot fall within the said entry. It i....

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....d" and the two expressions are not separated by a comma, as the other expressions are separated in the said entry, thus indicating that "cycle combinations" goes along with the expression "motor vehicles". On the same reasoning, in the present case, the expression "cycle combinations" occurring in entry 38 will go along with "tandem cycles" and if so, cycle rickshaws will not come within the scope....