2006 (10) TMI 450

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..... ankhla, DR, for the Respondent. ORDER Having regard to the definition of the word "tour" under Section 65(115) of Chapter 5 of the Finance Act, 1994, as per which the word "tour" means a journey from one place to another irrespective of the distance between such places and also to the fact that the vehicle was engaged for carrying the employees of the factory from Bhopal to the factory at Mandid .....

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..... it in form 47 alone is relevant. For tourist vehicle the specifications are prescribed under Rule 28 of the said Rules. Even though the applicant was having a contract carriage, it is not clear from the record whether it was an authorized vehicle, as contemplated by Rule 128 by virtue of proper confirmation and answer to the specifications thereunder. Prima facie, it appears that the appellant was .....

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