TMI Blog1979 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... tors, dumpers and pay loaders. In the assessment year 1968-69, with reference to these items, the turnover was assessed to tax at 3 per cent. The assessing authority later revised the assessment on the ground that some of the items were single point goods assessable at 12 per cent. For the assessment year 1972-73, in the original assessment itself, the items were treated as liable to single point tax at a higher rate while the assessee contended that they do not form part of the First Schedule containing the items of goods liable to single point taxation. The Appellate Assistant Commissioner, in the appeals against both the assessments, confirmed them and the matter came before the Tribunal. The Tribunal, after considering elaborately the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to crawler tractors as confirmed by the Tribunal is, therefore, sustained. As regards dumpers and pay loaders alone, the question has to be examined as to whether they fall within item 55. Item 55, in so far as it is relevant for the purpose of the present discussion, runs as follows: "All varieties of tractors and bull-dozers, component parts of tractors and bull-dozers, tyres (including pneumatic tyres) and tubes ordinarily used for tractors and bull-dozers (whether or not such tyres and tubes are also used for other vehicles), and articles (excluding batteries) adapted for use generally as parts and accessories of tractors and bull-dozers. " The learned Additional Government Pleader does not contend that dumpers and pay load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item in the First Schedule to the said Act. This has been given effect to by a notification issued under section 59(1) of the said Act." The opening words of the above extract itself show that there was no specific entry in the First Schedule to cover items of machinery which were brought Within the category of item 55-A. It would, therefore, follow that dumpers and pay loaders were not comprehended by item 55 and, therefore, the legislature felt it necessary to incorporate them in item 55-A. In the absence of a specific entry for this purpose, these goods for the relevant years would have to be taken only as falling outside entry 55 and thus within the category of goods liable to multi-point tax. There is no other entry in the First Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, used for pulling farm machinery, other vehicles, etc. (2) a short truck with a body containing only a semi-trailer to form a tractor-trailer". In the light of the meaning given to the word "tractor" in these dictionaries, it would be clear that rear dumper and pay loader sold by the assessee cannot be called a "tractor". The difference between a tractor and other vehicles is that the tractor merely pulls another item of machinery. Rear dumper as well as pay loader are self-moving machineries with wheels. As they do not pull any other item it is not possible to accept the contention that these fall within the scope of the word "tractor" and that, even independent of item 55-A, they cannot be brought within the scope of the First Schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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