1977 (1) TMI 146

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....s 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 single point under entry 38 of the....

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.... 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 is to be noticed that in the said ent....