2012 (8) TMI 880

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..... arch 31, 1993 under KST Act. In the said notification, the vibratory compactor has been classified as earth moving equipment. However it is the contention of the respondent that the said notification has been with drawn. It is to be noted that withdrawing of the notification would be of no consequence, when it was the stand of the Government in the notification dated March 31, 1993 that vibratory compactor has been classified as earth moving machine. Therefore, it is the understanding of the Government that vibratory compactor is an earth moving machinery. In fact, in the said notification the vibratory compactor is shown in brackets to make it specific that it is in the category of earth moving machinery. In that view, it is untenable for .....

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..... (Appeals) confirmed the order of the assessing officer. The Tribunal also confirmed the order of the assessing officer and held that the vibratory compactors are classified under Sl. No. 1(iii)(a) of Part M of the Second Schedule to the KST Act, 1957. Therefore, the assessee aggrieved by the said order has filed these revision petitions. 3. The counsel for the respondent strenuously contended that the order of the appellate authority is sound and proper. The Joint Commissioner of Commercial Taxes (Appeals) has succinctly dealt with the concept of earth mover, which defines under Part M 1(i)(a) of the KST Act as earth movers, such as dumpers, dippers, bulldozers and the like. The vibratory compactor is defined as closely placed or fitted .....

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..... question of law has been framed in the appeals for consideration: Whether the Karnataka Appellate Tribunal was right in law in confirming the order dated June 29, 2004 of the JCCT (Appeals), Bangalore City Division-II, Bangalore, holding that 'compactors' are not earth moving machinery entitled for benefit under Notification Nos. FD 117 CSL 2001 (I) and FD 117 CSL 2001 (II) dated July 26, 2001 ? 7. On going through the submissions made at the Bar, we do not find any good reason to reject the contention of the petitioner. Because, the vibra tory compactor does the function of putting waste vertically into the ground. Counsel for the petitioner has produced copy of the notification dated March 31, 1993 under KST Act .....

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