C V AND COMPANY Vs. STATE OF KERALA

JUDGEMENT

(1.) That for earlier years the Board of Revenue and the State Government had taken a different view did not bar the Sales Tax authorities from taking the present view for the assessment year in question and that view has been upheld by the authorities and the High Court. We find no material on the record which would justify our making a distinction between tractor trailers which the appellant manufacture and other kinds of trailers on the ground that the former are slow moving trailers and the latter are fast moving trailers or otherwise. Therefore, all trailers would fall within the scope of Entry 138 of the first Schedule to the Kerala General sales Tax Act, as amended with effect from 16/09/1980. Even read as taking its colour from the words surrounding it, we find that "trailers" therein would encompass all trailers that are drawn on wheels and are adjuncts to vehicles that are powered by engines.

(2.) The appeals are dismissed. No order as to costs.