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2000 (1) TMI 837 - SUPREME COURTMeaning of the words "light commercial vehicles" used in a notification dated March 5, 1987, issued under the provisions of the Rajasthan Sales Tax Act, 1954. Held that:- Appeal dismissed. The Tribunal was right in saying that the trade and the Government of India well understood what the words "light commercial vehicles" meant. These are the words used by the said notification issued under the Rajasthan Sales Tax Act and they must be similarly read. There is no justification for importing the definitions of the Motor Vehicles Act to construe them. The sales tax authorities who issued the said notification knew very well what vehicles they were granting the rate of 4.5 per cent to. It is only those who enforce the said notification who take a contrary view to enhance sales tax revenues.
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