COMMISSIONER OF INCOME TAX Vs. NANDLAL PARSHURAM

JUDGEMENT

(1.) THE following question of law has been referred to us under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the Act), by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati :

(2.) THE matter arises in this way :

(3.) WITH a view to understand the correct view of facts arising out of the question referred to us, let us now see Section 2(44) of the Motor Vehicles Act, 1988 (hereinafter referred to as the Act, 1988), wherein the word "tractor" has been defined, meaning thereby, "a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion); but excludes a road-roller;". Therefore, regard being had to the definition clause defining what a "tractor" is in the aforesaid section, it is made clear that since the tractor is not constructed to carry any load (other than equipment used for the purpose of propulsion). Section 2(47) of the Act of 1988, defines what a "transport vehicle" is, meaning thereby, "a public service vehicle, a goods carriage, an educational institution bus or a private service vehicle".