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2010 (5) TMI 766 - HC - VAT and Sales TaxWhether the said E-bike is covered by the word "bicycle", as such, the same is exigible to tax at four per cent as it falls under Schedule C, entry 14 ? Held that:- Cycle rickshaw is cycle rickshaw as understood in common parlance. The word bicycle will take colour from the word cycle-rickshaw and the things group are belonging to same genus. Considered from this angle, one has to reach to the conclusion that the view taken by the Tribunal that e-bike or e-bicycle is not within the sweep of the word "bicycles" appears to be in consonance with the legislative intent. No fault can be found with the view taken by the Tribunal. In view of the findings in the aforesaid paragraphs, we are of the opinion that the appellant's product cannot fall under Schedule C, entry 14 and therefore, there is no substance in the present appeal. Thus, the appeal is dismissed
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