ANTONY Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS writ petition challenges Ext. P4 order passed by the government on applications made by the petitioner on 27-2-1982 and 19-5-1984 in relation to the tax liability on trailers in which he is dealing.

(2.) THE petitioner is manufacturing trailers, coming within the categories of 'tractor trailers and jeep trailers'. According to him, the traitors designed for the use of the tractors are entirely different from the trailers designed for the motor vehicles. That, according to him, deserves recognition in relation to taxation. THE Board of Revenue, in its communication dated 19-4-1966, had expressed the view that traitors were taxable only at the rate of 3%. THE relevant entries in the schedule, prior to its amendment in 1967, in relation to items 7 and 8, read as follows: "item No. 7 All varieties of tractors and bulldozers. " "item No, 8 Motor Vehicles including chasis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles including batteries, motor cycles and cycle combinations, motor scooters, motorettes, tyres, tubes and spare parts of motor cycles, motor scooters and motorettes. THE amended entries read as follows: "item No. 7 All varieties of tractors and bulldozers and spare parts thereof. " Item No. 8 Motor vehicles, Chasis of motor vehicles, trailers, motor bodies built on the chasis of motor vehicles, motor tyres, tubes (xxx) and other spare parts and accessories of motor vehicles, motor cycles and cycle combinations, motor scooters, motorettes and tyres tubes and other spare parts and accessories of motor cycles, motor scooters and motorettes. "

(3.) THE question before us is whether that view is unsustainable.