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2005 (7) TMI 383 - GUJARAT HIGH COURTTowing charges - Tax leviable u/s 172- The contention of the Revenue that when a tug tows a ship it carries a ship and the ship being a movable article, the tug carries the goods also requires to be rejected - Therefore, the term "goods" has to take colour from the preceding words /terms and one cannot visualize either passengers or live-stock or mail being towed away and they have to be carried by a ship aboard a ship. Thus, goods also have to be carried by ship aboard a ship - Thus, it is not possible to find any infirmity with the order of the Tribunal. Section 172(1) of the Act - There is no ship which carries any goods shipped at a port in India. None of the requirements of the section are fulfilled - If section 172(1) of the Act is not applicable there is no question of computing and levying tax in terms of section 172(2) of the Act - Decided in favour of assessee.
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