Judgment :- Sukumaran, J. This writ petition challenges Ext. P4 order passed by the Government on applications made by the petitioner on 27-2-1982 and 19-5-1984 in relation to the tax liability on trailers in which he is dealing. 2. The petitioner is manufacturing trailers, coming within the categories of 'tractor trailers and jeep trailers'. According to him, the traitors designed for the use of the tractors are entirely different from the trailers designed for the motor vehicles. That, according to him, deserves recognition in relation to taxation. The Board of Revenue, in its communication dated 19-4-1966, had expressed the view that traitors were taxable only at the rate of 3%. The relevant entries in the schedule, prior to its amendment in 1967, in relation to items 7 and 8, read as follows: "Item No. 7 All varieties of tractors and bulldozers." "Item No, 8 Motor Vehicles including chasis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles including batteries, motor cycles and cycle combinations, motor scooters, motorettes, tyres, tubes and spare parts of motor cycles, motor scooters and motorettes. The amended entries read as follows: "Item No. 7 All varieties of tractors and bulldozers and spare parts thereof. " Item No. 8 Motor vehicles, Chasis of motor vehicles, trailers, motor bodies built on the chasis of motor vehicles, motor tyres, tubes (xxx) and other spare parts and accessories of motor vehicles, motor cycles and cycle combinations, motor scooters, motorettes and tyres tubes and other spare parts and accessories of motor cycles, motor scooters and motorettes." 3. The Sales Tax Act underwent major amendment by Act 19 of 1980 which was effective from 16-9-1980. There was a dislocation of the various items and drastic changes including assignment of new numbers. Items 25 and 138 are the relevant entries. After the amendment, they read: "Item 25. All varieties of tractors, power tillers and bulldozers and spare parts competent parts of tyres and tubes thereof." "Item 138 Motor vehicles, Motor vessels, Motor Engines, chasis of Motor vehicles, trailers, motor bodies built on the chasis of motor vehicles, bodies built for motor vessels, or engines and spare parts and accessories thereof." 4. Under Ext.P4, Government took the view that trailers will come within item 138 of the schedule after 16-9-80, the date of the coming into force of Act 19 of 1980. 5. Under Ext.P4, Government took the view that trailers will come within item 138 of the schedule after 16-9-80, the date of the coming into force of Act 19 of 1980. 5. The question before us is whether that view is unsustainable. 6. The entry is wide in its sweep. It takes in not merely motor vehicles and motor vessels and motor engines; allied items without the propulsion of motor are also in the entry. Thus, trailers, motor bodies built on the chasis, motor vehicles or bodies built for motor vessels or engines, - have all been brought within the en try. When such is the drastic nature of the change effected, it is difficult to say that any particular types of trailers are excluded from the entry. The term trailers is of a general nature and description. It may be that among the generality of the trailers, some may have their peculiar characteristics, which may result in functional disparities. The entry, however does not make any recognition of such structural difference or divergence. Trailers, whatever be their attributes, manufacturing patterns and utilities, will come within entry 138. The clarification given by the Government under Ext.P4 cannot, therefore, be characterised as unjustified. De hers the exercise of the power under S.59-A, the view taken by the Government appears to be correct. 7. Counsel rightly relied on Exts.P1 and P2, communications emanating from the Board of Revenue (Ext.Pl) and from the Government (Ext.P2) which, according to him, support his contentions. We are not called upon to express our view on them. This Court has to interpret on its own, the relevant entries in accordance with well-settled principles of law. 8. On a plain interpretation of the statutory scheme and the schedule, we hold that Entry 138 will take in the trailers. The view expressed in Ext.P4 does not call for any interference, even if the competence of the Government under S.59-A is in doubt. In that view of the matter we dismiss the original petition, but without any order as to costs.