1999 (7) TMI 655

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..... (Chairman).-The only issue which arises for consideration in this tax revision case is whether sales of trailers attract tax at 15 per cent under entry 3 of the First Schedule or whether trailers can be brought under entry 55 or 55-A of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Before us, the learned counsel for the petitioner also urges the point that even if trailers do....

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....Tribunal the learned counsel relies on the judgment of the Madras High Court in [1968] 21 STC 227 (Burmah Shell Oil Storage and Distributing Company of India Limited. v. State of Madras). In that case, the High Court was considering whether "all kinds of mineral oils" would bear only a limited meaning, namely, mineral oils which are lubricants. Entry 47 of the TNGST Act as it stood at the relev....

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....tes to all types of motor vehicles and all types of trailers distinctly and separately. There is no dispute that entries 55 and 55-A do not at all mention the word trailer. The word "trailer" has been defined in the Concise Oxford dictionary as a vehicle towed by another. In other words, a trailer cannot move by itself. It has to be pulled by another moving vehicle. It can be a motor car, a tracto....