Case Law Details
Case Name : In re M/s Kanam Industies (AAR Uttarakhand)
Appeal Number : Ruling No. 01/2017-18 in Application No. 02/2017-18
Date of Judgement/Order : 14/03/2018
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re M/s Kanam Industies (AAR Uttarakhand)
(a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification.
Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted.
(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification.
Held- E-rickshaw and powered cycle rickshaw are not one and the same but two different items.
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