Castings, M.S. castings, parts and accessories of animal driven vehicles, vide paragraph 2 of the writ petition.
4. As alleged in paragraph ... special investigation branch of the trade tax department that the "animal driven vehicle hubs" in respect of which exemption has been claimed
bricks, in brick
kilns in the State of Haryana, through 'Animal-Driven Rehri (cart)." The
relevant portion of notification, in its English version ... English version, there is no mention of wages payable
to the Animal-Driven Rehri loader. However, in the Hindi version of the
said notification, such
inner tubes of rubber of a kind used in the animal driven vehicles or hand carts, falling under sub-heading ... claiming exemption on tyres and tubes specially designed for use of animal driven vehicles and hand carts on the condition that the marking
sold tyres and tubes used in 'CART'-as Animal Driven Vehicles. The Commissioner, Trade Tax vide Circular dated 1-4-1992/Annexure ... substituted, namely:
"1. Agricultural implements worked by uman or animal power
..................................................
Animal driven vehicles including carts having pneumatic tyre-wheels and tyres and tubes
Casting, M. S. Castings, Parts and Accessories and animal driven vehicle. In the original assessment proceedings, Show-Cause Notice was issued on the basis ... report of Spl. Investigating Branch, Trade Tax Department that the animal driven Vehicle, Hubs, in respect of which, exemption claimed was of a size
vehicles. It is emphasized that these tyres are not designed for Animal Driven Vehicles (ADV) and hence, these tyres cannot be declared ... tyres, but actually these tyres are required to be used for Animal Driven Vehicles (ADV) like camel carts, Bullock carts, Tractor Trolleys. Therefore
Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
BIHAR
India
Bihar Sugarcane (Regulation of
The Haryana Local Area Development Tax Act, 2000
HARYANA
India
The Haryana Local Area Development
office situated in the transport area at Chandigarh. An animal-driven cart, belonging to one Jagga, was taken on hire on April ... section was not applicable to the goods being carried in an animal-driven cart but to a motor vehicle. Notice issued Under Section
factory or any other enclosed premises; and (ii) any animal-driven or man-driven vehicle used for the carriage of goods solely or with passengers
