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2015 (2) TMI 430 - ALLAHABAD HIGH COURTClassification - whether "Hydraulic Excavator" is a machine under Entry 2 or a motor vehicle under Entry 13 of the Schedule attached to Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 - Held that:- The definition of a particular term in a particular statute is not to be used mechanically for the purpose of another statute unless it is applicable by necessary implication or otherwise some relevance is shown. In the judgment in Bose Abraham Etc. Vs. State of Kerala (2001 (2) TMI 890 - SUPREME COURT OF INDIA) the term "motor vehicle" was defined in the Kerala Act by stating that the motor vehicle would mean the same definition as is provided under Act, 1988. It is in that context of the matter, Court held, that "Excavators" and "Road Rollers" are governed by the wider definition of motor vehicle under Act, 1988 and, therefore, would be motor vehicle for the purpose of Kerala Act. - The term "machinery" is a wider term. It derives its meaning no doubt from the term "machine" but its scope is wider than the term "machine". The word "machine" itself has been taken from the Latin word "Machina" which in turn has been derived from the Greek word "Mekhane" a derivation from "means, expedient, remedy". One can say that earlier the concept of "machines" was confined to the mechanized equipments but with the innovative ideas, discoveries and inventions, the concept of machines has undergone a huge but consistent change. Today, besides the traditional kind of machines, we have gone to the extent of having molecular machine, which is a concept designed in bio-technology. The present day Scientist and Researchers term these machines and equipments as part of "nano-technology". - the term "machinery" is a genus and "motor vehicle" is a species. The motor vehicles in wider sense may specify the term "machine" and "machinery" but when a special entry is provided in the same statute differently than the items which would specify the definition of "motor vehicle" will have governed by that entry and not by "machine" and "machinery". In that context now it would be necessary to examine, whether "Hydraulic Excavator" can be said to be within the ambit of term "motor vehicle" and if so it will stand excluded from the term "machine" and "machinery" and will be governed by the entry "motor vehicle". It is governed by Entry 13 of the Schedule for the reason that the legislature has provided that motor vehicle of all kinds are included therein excluding specifically only a Tractor otherwise even a Tractor would have been included in the aforesaid term. The mere fact that excavator in question works with hydraulic system would not change its very nature of being a excavator. The Tribunal, therefore, has rightly held that in wider sense a, "Excavator" or "Hydraulic Excavator" may be said to be a "machinery" but when a specific entry is there, i.e., "motor vehicles of all kinds", an excavator satisfying aforesaid entry will be governed by the same and cannot be taxed by treating it as a machinery only. The mere fact that the general goods are not being transported by Excavator would make no difference for the reason that legislature has used the term "motor vehicles" in a very wide manner by providing that all kinds of motor vehicles would be governed by Entry 13 of the Schedule attached to Act, 2007. - Decided against Revenue.
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