1990 (7) TMI 353

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....e Government on applications made by the petitioner on February 27, 1982 and May 19, 1984, in relation to the tax liability on trailers in which he is dealing. 2.. The petitioner is manufacturing trailers, coming within the categories of "tractor trailers and jeep trailers". According to him, the trailers designed for the use of the tractors are entirely different from the trailers designed for....

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....ldozers and spare parts thereof. "Item No. 8: Motor vehicles, chassis of motor vehicles, trailers, motor bodies built on the chassis of motor vehicles, motor tyres, tubes, batteries and other spare parts and accessories of motor vehicles, motor cycles and cycle combinations, motor scooters, motorettes and tyres, tubes and other spare parts and accessories of motor cycles, motor scooters and mot....

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....0, the date of the coming into force of Act 19 of 1980. 5.. The question before us is, whether that view is unsustainable. 6.. The entry is wide in its sweep. It takes in not merely motor vehicles and motor vessels and motor engines; but allied items without the propulsion of motor are also in the entry. Thus, we find that trailers, motor bodies built on the chassis, motor vehicles or bodies....

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....ken by the Government appears to be correct. 7.. Counsel rightly relied on exhibits P1 and P2, communications emanating from the Board of Revenue (exhibit P1) and from the Government (exhibit P2) which, according to him, support his contentions. We are not called upon to express our view on them. This Court has to interpret on its own, the relevant entries in accordance with well-settled princi....