1985 (11) TMI 212

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..... Tax has been made to decide the following questions of law, namely: "(1) Whether, in the facts and circumstances of the case, cycles would be covered by the term 'tandem cycles' used in Government Notification No. 1097/537/V-ST dated 7th April, 1967? (2) Whether, on the facts and in the circumstances of the case, the goods exempted partly from tax under Notification No. 1097/537/V-ST dated .....

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..... made, at the instance of the department, to answer the abovequoted questions of law. 3.. The main point urged is that "tandem cycles" are not the same as cycles or bicycles. However, according to the Tribunal, the expression "tandem cycles" would cover all cycles and not merely one category thereof. No infirmity in this conclusion of the Tribunal has been shown which is the basis for the ultima .....

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