1976 (3) TMI 218

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..... x payable on cycle rickshaw tyres and tubes. According to the petitioner, the rate of tax applicable to cycle rickshaw tyres and tubes is the same as is applicable to tyres and tubes of cycles. Therefore, the only question to be decided in this revision is whether the petitioner is liable to be taxed at a lower rate of 3 per cent on the disputed turnover relating to sales of cycle rickshaw tyres .....

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..... will be covered by item 15. Item 17, as it then stood and after the G. O., deals with only cycles, their accessories and parts and not tyres and tubes referred to in item 15. There is a fundamental and essential difference between cycles and cycle rickshaws. In common parlance as also in commercial sense, they have come to assume different meanings. The designs of the two vehicles are different. .....

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