COMMISSIONER OF SALES TAX Vs. UNITED TRACTORS

JUDGEMENT

(1.) The present revision is directed against the order dated July 18,1992 passed by the Sales Tax Tribunal, Kanpur Camp at Gorakhpur in Second Appeal No. 90 of 1991 for the assessment year 1987-88.

(2.) The other notification is of the same date being Notification No. 5785. Entry No. 51 reads as follows: <TAB> 51. Tractors and parts, accessories and attachments thereof, other than tyres and tubes. M or I 6%.</TAB>

(3.) The Tribunal has held that the trailer sold by the dealer is an attachment of tractor and is, thus, covered by the subsequent Notification No. 5785. The term "trailer" is of general nature and description. It means a thing which trails behind the vehicle. The dictionary meaning of the word "trailer" has been discussed Vikrama Engineering Co. v. State of Tamil Nadu, 2001 121 STC 385 (TNTST). The relevant portion is quoted below (page 387):