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2016 (9) TMI 663 - HC - VAT and Sales TaxDetention of goods - train rake carrying pig iron - goods vehicle or not - Section 2 (l) of the act - interpretation of the exception clause of the definition - Whether the goods being transported in a vehicle running upon fixed rails can be detained under section 51 of the VAT Act? - Held that: - The term ''goods vehicle'' has been defined in Section 2 (l) of the Act to mean any mechanically propelled vehicle adapted for use upon roads but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or any other enclosed premises. A plain reading of the exception clause shows that it is in two parts having no relation with each other. These being:- (i) the vehicle running upon fixed rail; (ii) the vehicle of a special type adapted for use only in a factory or any other enclosed premises. The language of Section is clear to the effect that these are types of vehicles, which are excluded from the definition of 'goods vehicle.' - the goods being transported in a vehicle running upon fixed rails could not be detained under Section 51 of the Act - penalty cannot be imposed. Appeal of Revenue dismissed - decided against Revenue.
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