9911796707
TMI Blog2009 (12) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... nable us to decide the issue in one way or other. Entry 33 of Part C of the First Schedule to the TNGST Act reads as follows: S. No. Description of goods Point of levy Rate of tax (%) Item No. In the pre Schedule 33. Crane lorries including floating cranes, break down lorries, road sweeper lorries, spraying lorries, concrete mixer lorries, mobile work-shops, mobile radiological units, ambulances, fire fighting units including fire floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks fork lift trucks saloon cars and other similar varieties at machinery of which a mechanically propelled vehicle form an integral part which is subsidiary to their main functions, tyres (including phenu-matic tyres, radial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the crane was installed. The operations of the machinery as per the manual produced by the assessee reads as follows: "(a) Hydraulically extendable telescopic book, which can be extended by operating hydraulic lever from inside operator's cabin. (b) Defrocking by crane boom is controlled hydraulically. This allows smooth fractional lifting or drop by means of single finger tip lever operation. (c) Hydraulic 'quick' hoisting and winching operation facilities lifting of loads from below six meters ground level. (d) Articulated chassis design gives a 550 slow on each side enabling accurate splitting of loads." In addition to that, the assessee has also established before the Tribunal that the crane was operated by high sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifting something to a higher position and the user would also know the way as stated above. Though specifically mobile crane has not been included, the phraseology used in entry 33 "similar varieties of machinery of which a mechanically propelled vehicle forms an integral part which is subsidiary to their main function" would definitely encompass with it mobile crane, if we read the provision in ejusdem generis principle. In our view, the Tribunal has taken a correct view with a clear and cogent finding. We do not find any irregularity in the finding of the Tribunal having regard to enumeration of goods stated in entry 33 of Part C of the First Schedule to the TNGST Act, during 1994-95. Once we come to the conclusion that the hydraulic mob ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
