GOODYEAR INDIA LIMITED Vs. C.C.T. AND ORS.

JUDGEMENT

(1.) BY this application filed under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner has assailed the Memo No. 11(CD)2016/07 -08 dated October 9, 2007 of the Assistant Commissioner of Sales Tax, Corporate Division wherein the petitioner has been asked to pay tax at 12.5 per cent on sales of tyres and tubes of tractors.

(2.) FACTUAL background in a nutshell is as follows:

(3.) IN view of the above definition, it is argued that a tractor cannot be complete without tyres and tubes which, when fitted to the wheel, give it mobility.