1992 (5) TMI 184

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....ecific entry relating to component parts of tractors fixing the same rate of tax as tractors with effect from June 1, 1980. It is further argued that "automobile tyres and tubes" which are taxable at a rate higher than tractors, would not normally and also in the context include tractor tyres and tubes. The point requires careful examination. 2.. "Automobile tyres and tubes" constitute a separate taxable entry with effect from September 1, 1978. The different entries indicating rates applicable to sale of motor vehicles, tractors, their tyres, tubes, spare parts, components and accessories, etc., prior and subsequent to September 1, 1978, are as follows: "Sl. Name of goods Rate Effective from No. of tax 1. Motor vehicles including chass....

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....s trailer continued to be taxed as before even after May 1, 1976. Then with effect from September 1, 1978, entry as in Sl. 2 was further amended as in Sl. 4 taking out motor tyres and tubes and a new entry as in Sl. 5 was prescribed in respect of automobile tyres and tubes. It would appear from the above discussion that the word "automobile" has been used in Sl. 5 in the same sense as motor vehicle and tax on all tyres and tubes of such vehicles were kept at same rate both before and after September 1, 1978. In common parlance, motor vehicle and automobile carry the same meaning and this fact lends support to above interpretation of Sls. 1. to 5. 4.. It is not disputed that tractor and its trailer are motor vehicles. That being so, spare p....