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TMI Blog2010 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... s incidental and are liable to entry tax. - 155 of 1998 - - - Dated:- 26-7-2010 - QUDDUSI I.M. AND AGRAWAL N.K. , JJ. JUDGMENT:- The judgment of the court was delivered by I.M. QUDDUSI J. The following similar question of law has been raised in S.T.R. Nos. 52 and 54. Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the entry tax was not leviable on the plant and machinery including dumpers, trucks and dozers, etc., as they are not incidental goods? Similar question has been raised in S.T.R. No. 155 of 1998 regarding imposition of tax on purchase of air-conditioner and car. Since the questions involved in all the references are one and the same, they are being disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd. [1990] 77 STC 282; AIR 1990 SC 196. However, the Legislature intended to subject the goods, which are incidental in nature, to entry tax under the Act. In other words, all goods are not so subjected to entry tax. The goods must be incidental to the main goods. Plant and machinery are the goods employed for manufacture of the commodity and not used in the manufacture of commodity are the incidental goods. Therefore, the goods such as plant and machinery employed for manufacture are the main goods which are not incidental in nature. In case of Commissioner of Sales Tax, M.P. v. Vippy Solvex Products Pvt. Ltd. [1997] 105 STC 394; 23 CTJ 301; [1996] 29 VKN 51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of and of the word 'for' is in support of, because of, as regards, concerning, etc. Likewise, the dictionary meaning of the word 'incidence' is event, extent, range, etc., and of the word 'incidental' is accidental, casual, unimportant. This makes it clear that casual, not usual, and unimportant, not important, goods are taxable, others are not. This is the inbred answer to the question like 'to tax or not to tax' with which we began this order as prolegomenon. It is pertinent to note that the special leave petition filed against the said judgment before the apex court was dismissed. In view of what has been stated above, we feel that dumpers, dozer and trucks are necessary for (that is in support o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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