TMI Blog1966 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... alculated at the rate of six per cent and on that basis the tax was deposited. A notice in Form S.T. 14 was issued and Amrit Lal, partner of the firm, appeared before the Assessing Authority in response to the notice. The main dispute raised was that the sales of the spare parts of the tractors, tyres and tubes were liable to be taxed at the ordinary rate of tax at six per cent. The Assessing Authority, however, took the view that such sales were liable to tax at the rate leviable on the sale of spare parts of motor vehicles under item (1) of Schedule 'A' of the Act. The rate of tax on the sale of spare parts of motor vehicles is ten per cent. The petitioner was dissatisfied with the order of the assessing authority, but did not file an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority has taken a correct view of law and that "tractor" being a "motor vehicle", the sale of its spare parts was liable to tax at the enhanced rate under Schedule 'A' of the Act. 5.. In order to meet the preliminary objection raised by the State, Mr. Bhagirath Dass places his reliance on a Division Bench authority of this Court reported in Messrs. Jhandu Mal Tara Chand v. Assessing Authority, Karnal1966 All Tax Reports 48., wherein it was held"Since the Deputy Excise and Taxation Commissioner, Ambala Division, who was the appellate authority from the order of the Assessing Authority, Karnal, felt himself bound by the departmental instructions, the remedy by way of appeal to him from the impugned order would have been futile and il ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent after giving by notification not less than three months notice of it, intention so to do may by like notification add to or delete from this Schedule, and thereupon this Schedule shall be deemed to have been amended accordingly: Provided further that the rate of tax shall not exceed two naye paise in a rupee in respect of any declared goods as defined in clause (c) of section 2 of the Central Sales Tax Act, 1956. and such tax shall not be levied on the purchase or sale of such goods at more than one stage: Provided further that Government may by notification in the Official Gazette declare that in respect of any goods or class of goods the dealer may pay such lump sum by way of composition of the tax payable under this Act, as the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act, 1939, because it is not a thing which is employed to carry either persons or goods on land. The meaning of 'vehicle' is a conveyance or a carriage. An agricultural tractor is not used to convey anything and it is employed for agricultural operations and is driven by a driver." In the second case, a learned Single Judge of the Madras High Court followed the earlier Division Bench authority. 7.. I am in respectful agreement with the view of law taken in these two cases. The notification dated 19th April, 1958, referred to above, shows that "tractor" was treated as separate item and a fixed sum of Rs. 100 per tractor, irrespective of the sale price, had been made leviable. If the intention was to include the "tractor" with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; A.I.R. 1961 S.C. 1325.: "This word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it'. It is to be construed as understood in common language." The counsel for the State tried to place reliance on the meaning of the word "tractor " as given in "Webster's International Dictionary" and in "Corpus Juris Secundum". I, however, do not feel called upon to go into the dictionary meanings of "tractor", since, in my opinion, it is too well-known ..... X X X X Extracts X X X X X X X X Extracts X X X X
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