Service Tax : Though 'tractor-trailer' cannot carry any goods as such but, since it is adapted for carrying goods as counter-weight when trailer is carried, it became a 'goods carriage' for taxation purposes; more so, as it was registered under RTO as 'goods carriage' and taxation authorities cannot go behind registration certificate
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[2014] 41 taxmann.com 289 (Gujarat)
HIGH COURT OF GUJARAT
Nabros Transport (P.) Ltd.
v.
State of Gujarat