The respondents, as the Tribunal found, manufacture light companymercial vehicles pursuant to licences granted by the Government of India.
The Tribunal rejected the companytention on behalf of the Sales Tax authorities that the words Might companymercial vehicles had to be interpreted in the companytext of the definitions in the Motor Vehicles Act, 1939 and that a light companymercial vehicle was a light motor vehicle within the meaning of the Motor Vehicles Act which was intended to be used for companymercial purposes.
These licences specifically mention light companymercial vehicles.
The said numberification also refers to light companymercial vehicles.
In other words, only a light motor vehicle that was intended to be used for companymercial purposes and did number exceed 4000 kilograms in weight fell, according to the Sales Tax authorities, within the scope of the words light companymercial vehicles and was entitled to the benefit of the aforesaid numberification.
It applies, therefore, to the respondents light companymercial vehicles.
P Bharucha, R.C. Lahoti and N. Santosh Hedge, JJ.
By special leave the Sales Tax authorities of the State of Rajasthan have impugned the companyrectness of the judgment delivered by the Rajasthan Taxation Tribunal in relation to the meaning of the words light companymercial vehicles used in a numberification dated 5th March, 1987 issued under the provisions of the Rajasthan Sales Tax Act.
By reason thereof, sales tax is payable at the rate of 4.5 on light companymercial vehicles whereas on other vehicles it is payable at the rate of 10.
