1988 (2) TMI 460

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.... arises in all these three writ petitions. It is sufficient if we set out the facts in W.P. No. 3429 of 1984. This writ petition is directed against a notice dated January 13, 1984, issued by the Commercial Tax Officer, No. VI, Vijayawada, proposing to assess the turnover relating to trailer parts at the rate of 12½ per cent under entry I of the First Schedule to the Andhra Pradesh Gener....

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....not a motor vehicle, as held by the Madras and Punjab and Haryana High Courts and, therefore, a tractor-trailer cannot be classified as a trailer to a motor vehicle within the meaning of entry 1 of the First Schedule. Inasmuch as entry 50 as it then stood did not take in parts of trailer while it took in parts of tractors, the Commissioner expressed the view that the parts of trailers should be tr....