S. K. MAL LODHA, J. - (1.) IN order to appreciate the question of law that arises for our consideration in this case, we may notice the relevant facts.
(2.) THE dealer-assessee M/s New Laxmi Engineering and Trolley Works, Jodhpur, submitted an application under Sec. 12a of the Rajasthan Sales Tax Act, 1954 (No. XXIX of 1954) (hereinafter referred to as 'the Act') on February 28, 1978 to the Additional Commissioner, Commercial Taxes for determining the following disputed question:- "whether the word 'trailer, includes tractor trolleys also ? Whether tractor trolleys are exempted under section 4 (1) of the R. S. T. Act being agricultural implements?" THE Additional Commissioner, vide his order dated June 6, 1978, found that they are included as trailer vide Entry No. 7 of Notification No. F- 4 (64)/fd/ GR/iv/77-56 dated September 6, 1977 and so the rate of tax of trolley of tractor shall be 10%. A revision was filed by the dealer-assessee before the Board of Revenue for Rajasthan, Ajmer ("the Board" ). It appears that in revision, contention was raised, namely, that tractor comes within the definition of agricultural machinery. After considering the points that were raised in revision, the Division Bench of the Board, observed as under:- "when a tractor is not a piece of" agricultural machinery, it can hardly be claimed that tractor's trailer or trolley is agricultural machinery. . . . . . . . . . . . . . . . . . . . . . . . . . It is true that the notification refers to all varieties of trailers by whatever name know, but these words have to be read in the context of the entry, which is for motor vehicles. Motor vehicles have been listed to include motor vans, motor tankers, motor caravans, motor trucks and motor buses, and the use of the word "trailers" in the context must be deemed to mean trailers attached to motor vehicles as described. A trailer does not have an independent source of motion. Tractors do not come within entry No. 7. THEy are comparatively slow moving vehicles and their trolleys are specially designed to carry loads at low speed. Tractors are taxed separately and on the date the application was made to the Additional Commissioner the rate of tax on tractors and spare parts thereof was 4%. Logically, since the trailers of motor vehicles are taxed at the same rate as the vehicles themselves, tractor trolleys ought to have been taxed at the rate for tractors. This, however, has not been done in the taxation entry for tractors. It will therefore be necessary to regard tractor trolleys as an item not covered by any other entry and taxable at the general rate. " An application under sec. 15 (1) of the Act was filed by the Assistant Commercial Taxes Officer Ward 1 'a', Circle Jodhpur for making reference to this Court. THE Board has referred the following three questions to this Court:- " (1) Whether under the facts and circumstances of the case, the word trailer includes tractor trolleys also and whether tractor trolleys are exempted under section 4 (1) of the Act being agricultural implements? (2) Whether the tractor trolleys are covered within scope of entry No. 7 of the Notification No. F. 4 (64)/fd/gr/iv/77-56 dated 6-9-77 ? (3) Whether in the facts and circumstances of the case sales or purchases of tractor trolleys were taxable at 4% only?" THE reference made by the Board was pending on May 1, 1985 when the Rajasthan Sales Tax (Amendment) Act, 1985 (No. XX of 1984) ('the Amendment Act' herein), had come into force. According to section 13 (11) of the Amendment Act, this reference is deemed to be an application for revision under sec. 15 of the Act, as substituted by the Amendment Act and has to be disposed of as such. THE questions referred by the Board arises out of its order dated March 24, 1981. We propose to determine them ad-seriatim. Questions No. 1 and 2. In connection with this question, we have to determine whether the word 'trailer' includes tractor-trolley also and whether the tractor-trolleys are exempted under s. 4 (1) of the Act being agricultural implement. It may be stated that the Additional Commissioner opined that the purpose of trailer and trolley is the same and the trailer and trolley being separate items, are not included in agricultural machinery or implement. However, the Board concentrated its attention to the other aspect, namely, that the tractor-trailer or trolley, cannot be agricultural machinery. After taking into consideration Entry no. 7 of the Notification dated September 6, 1977, it was of the opinion that the tractor trolley is not a motor vehicle and since the notification refers to all varieties of trailers by whatever name known, and further, if these words are read in the context of entry, which relates to motor vehicles, the word 'trailers' used in Entry No. 7 of the notification, must be deemed to mean trailers attached to motor vehicle. In Chambers Twentieth Century Dictionary, 'trailer' has been defined as a tracker, a creeping plant; a carriage, car, chair etc. "trolley" has been defined as coster monger's cart; a low wheelbarrow; a small truck; a bogie; receptacle, or car travelling on an overhead wire or rail. " In Webster's dictionary, 'trailer' has been defined to mean a cart, wagon, or large van for hauling furniture, produce etc. , designed to be pulled by an automobiles truck or tractor. " The "trolley" means a 'wheeled carriage, basket etc. that runs suspended from an overhead track. "
(3.) THE question is whether the trolley which is prepared by the dealer-assessee is trailer, as envisaged by Entry No. 7 of the Notification. We may reproduce the material part of the Notification dated September 6, 1977:- "s. No. 369. F. 4 (64) FD/gr/iv/77-56 dated 6. 9. 77 as corrected by corrigendum dated 24. 9. 77 (S. No. 370) SO 63. In exercise of the powers conferred by sec. 5 of the RST Act, 1951 and in supersession of all previous notifications issued in this behalf, the State Govt hereby notifies that with immediate effect, the rate of tax payable by a dealer in respect of the goods specified in column no. 2 of the list annexed hereto, shall be as shown against them in column of the said list S. No. Description of goods Rate of tax 7. Motor vehicles including chassis of motor vehicles, motor bodies of all shapes and designs (including motor vans, motor tankers, motor caravans, motor trucks and motor buses) whether built on chassis or separately and all varieties of trailers by whatever name known. 10% According to this notification, the different types of trailers, may they be called by different names, have been included in Entry No. 7 of the aforesaid notification. A further important question that arises is whether the expression used in Entry No. 7 of the aforesaid notification, is so comprehensive as to include the tractor-trolley. A perusal of Entry No. 7 shows that this entry relates to various types of motor vehicles. Some types of motor vehicles have been mentioned in it as the word used is 'including. In other words, in this entry various types of motor vehicles have been illustrated. Therefore, in the context in which the word "trailers" has been used, to our mind, it is with reference to the motor vehicles, which have been enumerated therein. Thus, by whatever names, the trailer may be known, it refers to the trailers, which are attached to the motor vehicles, enumerated or illustrated therein. It does not refer to the tractor as such and so the trolley of the tractor does not fall within the scope of Entry No. 7. A tractor trolley, as understood by common man or by the person who possesses it, and sells or purchases, is one which is attached to the tractor. The Board was right when it came to the conclusion that as the tractors do not fall within Entry No. 7, the word 'trailers' as used in Entry No. 7 does not include tractor-trolleys. ;