TMI Blog1968 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 58 of Schedule C to the Bombay Sales Tax Act, 1959?" The respondents supplied one P H Model 255-A crawler-mounted gasoline-operated crane to Messrs. Richardson and Cruddas Limited. As, according to them, there was no specific entry covering this item, they made an application under section 52 of the Bombay Sales Tax Act to have determined whether the article sold by them fell within the resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of entry No. 58 in Schedule C which speaks of motor vehicles including, etc., by reference to the definition of "motor vehicle" in the Indian Motor Vehicles Act. If the article cannot be properly described as a motor vehicle then there is no other entry which covers the article in question and, therefore, it was held it must be included in the residuary entry No. 22 in Schedule E. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of the owner would not be chargeable to tax under entry No. 58 because of the definition of "motor vehicle" in the Indian Motor Vehicles Act. It would be risky to adopt definitions in other statutes and to interpret entries in different statutes divorced from their context. As far as we can see, entry No. 58, which speaks of motor vehicles and includes other vehicles of a similar kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ense in which the entry has to be understood, having regard to the import of the words, and other words which are used as included in the words "motor vehicle" as enumerated in entry No. 58 of Schedule C. We are satisfied that the view taken by the Tribunal is the correct view, and the only answer that can be given to the question referred to us is in the negative. The result is the reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
