Tractor Ballast is Taxable
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2.--1 A FIXED ballast block on a tractor
must be included in the unladen weight of the vehicle for purposes of assessing Excise duty. This decision was made in the Queen's Bench Division last week by Mr. Justice Gorman.
London County Council sued Hays Wharf Cartage Co„ Ltd., for the balance of duty on a Scammell vehicle designed to tow loads of up to 45 tons. it was stated that ballast was needed to secure the adhesion of the wheels. The amount varied with the load.
Mr. H. V. Lloyd-Jones, Q.C, for the L.C.C., said that the vehicle was used solely for towing and no loads were superimposed upon it other than those necessary for propulsion or as equipment. It therefore attracted a tax higher than that paid.
Mr. David Karnael, Q.C., submitted that the ballast ought not to be taken into account in ascertaining the unladen weight.
Mr. Justice Gorman said that he could deal only with the condition of the vehicle as it was on July 18, 1946. At this date there was a cast-iron block of about 15 cwt. on the vehicle and he had no doubt that it was a part of the vehicle, as it was necessary for its ordinary use on the road.
Judgment was given for the council for £15. No order as to costs was made.
SCOTTISH PUBLICITY DRIVE
THE travel and coach exhibition organized by Scottish Omnibuses, Ltd., and the Scottish Tourist Board and held in Edinburgh recently, was visited by 41,000 people. Its success has encouraged the company to arrange for coaches to tour places in England, visiting agents to give them an opportunity to inspect the vehicles at first hand.
One group of vehicles will radiate from London and cover the south coast, whilst another will concentrate upon the north and the Midlands.