1988 (9) TMI 331

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....desh General Sales Tax Act, 1958 (in short, "the Act"), at the instance of the department. The following question of law has been referred to us by the Tribunal for our decision: "Whether, in the facts and circumstances of the case, the Tribunal was justified in coming to the conclusion that delivery vans, ambulances are entitled to reduced rate of tax of 10 per cent vide Notification No. 913-135....

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....nal. 3.. By the notification in question, the Government reduced the rate of tax to 10 per cent on trucks, buses, mini-buses and pick-up vans. Because the ambulance or the delivery vans were not specifically mentioned in the said notification, the assessing authority was of the view that it was not applicable to sales of ambulance and delivery vans. As pointed out by the Tribunal, ambulance is a ....