1998 (3) TMI 17

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....nstance of the assessee---Thirumagal Mills Ltd., Gudiyatham, North Arcot District-632 602, are for issuance of a direction to the Tribunal to state a case and refer the common questions of law, as below, for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in confirming the levy of wealth-tax on all the vehicles, whic....

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.... especially in the absence of the term 'motor cars' in his speech ?" The Tribunal expressed the opinion that no question of law arises for consideration from the common order of the Tribunal and, therefore, it declined to state a case and refer the questions of law, as set out above to this court for opinion. Under section 40(3)(vii) of the Finance Act, 1983, motor cars are includible in the n....