- (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. The opposite party deals in tractors, scooters, motor vehicles and three wheelers and parts thereof. The assessing authority for the assessment year 1986-87 accepted the disclosed sales but rejected certain claims of the dealer-opposite party. It imposed tax on the purchase of chassis and body made against form III-A and also on the sales of trailers. The dealer-opposite party had refuted its liability on the turnover of the aforesaid three items. The assessment order dated July 31, 1990 was modified and reversed by the first appellate authority by order dated October 26,1990 and the said order has been confirmed in second appeal by the Tribunal. The first question which has been raised by the Commissioner of Sales Tax is regarding the taxability of trailers. The assessing authority rejected the claim of total exemption on the purchase price of trailers. Taking the purchases price of trailers at Rs. 1,47,968 it assessed the taxable purchase price after adding expenses, etc., at Rs. 1,64,000 and levied tax at the rate of 10 per cent on the sale of trailers which was assessed to Rs. 1,83,068 after adding the profit at the rate of 12 per cent. The first appellate authority as well as the Tribunal have recorded a finding that the trailer sold by the dealer is not an attachment with a motor vehicle. There are two competitive entries with regard to trailer. Notification No. ST-II-5784 dated September 7, 1981 vide, entry No. 43(2) components, parts and accessories of vehicles specified in sub-entry (1) above including...trailers adapted for use along with the said vehicles, other than such trailers as are predominantly used along with the any other vehicles is taxable at the rate of 10 per cent. In sub-entry (1) of entry No. 43 vehicles specified are motor vehicles including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor, scooters, etc,...but excluding tractors whether on wheels or on tracts.
(2.) The other notification is of the same date being Notification No. 5785. Entry No. 51 reads as follows: 51. Tractors and parts, accessories and attachments thereof, other than tyres and tubes. M or I 6%.
(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): ...The word 'trailer' has been defined in the Concise Oxford Dictionary as a vehicle towed by another. In other words, a trailer cannot move by itself. It has to be pulled by another moving vehicle. It can be a motor car, a tractor or any other moving vehicle.;