COMMISSIONER OF SALES TAX Vs. VOLTAS LIMITED

JUDGEMENT

(1.) The following question is referred for our decision by the Tribunal :- "Whether crawler-mounted gasoline-operated cranes fall within the scope of, and are taxable at, the rates specified in entry No. 58 of Schedule C to the Bombay Sales Tax Act, 1959 ?"

(2.) The respondents supplied one P & H Model 255-A crawler-mounted gasoline-operated crane to Messrs Richardson and Cruddas Limited. As, according to them, there was no specific entry covering this item, they made an application under section 52 of the Bombay Sales Tax Act to have determined whether the article sold by them fell within the residuary entry or under No. 15 of Schedule C, as contended by their purchasers.

(3.) The Commissioner took the view by reference to the definition of "motor vehicle" in the Indian Motor Vehicles Act, 1939, that the crane in question is a mechanically propelled vehicle, and would be covered by the restrictive definition of "motor vehicle" in the Indian Motor Vehicles Act. He thus held that the crane would be covered within the scope of entry No. 58 of Schedule C, and would be taxable accordingly under the Bombay Sales Tax Act, 1959.