2011 (12) TMI 477

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..... tated. In fact, the type of hydraulic system used in trucks and in cranes or other earth moving equipments are different types. If any hydraulic lifting and downing system is used in any crane or earth moving machinery, certainly it can be treated as a component of such item. However, in this case we do not find any scope for considering this issue because the petitioner is an exclusive dealer only in hydraulic tipping system manufactured by Wipro which is engaged in manufacture of the system only for use in truck. Consequently we see no merit in the revision cases and the same are accordingly dismissed. - S.T. Rev. Nos. 109-116 of 2011 - - - Dated:- 1-12-2011 - RAMACHANDRAN NAIR (C.N.) AND VINOD CHANDRAN K., JJ. For the Appellant : .....

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..... or vehicle and motor vessels including those relating to tractors, power tiller, and bearing with bore diameter below five centimeters At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 157 (i) Tractor and power tiller At the point of first sale in the State by a dealer who is liable to tax under section 5. 4 (ii) Truck mounted articulated cranes, pick and carry cranes, bulldozers, escavators and other earth moving machinery, vibratory compactors, pavers, pneumatic tyre rollers, their components, spare parts and accessories. At the point of first sale in the State by .....

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..... stem can be attached to cranes and other earth moving equipments, we do not think any such use will render the tipping system used as an attachment to trucks anything other than an accessory of automobiles. The further contention raised by counsel is that entry 157(ii) takes in components of earth moving machinery, cranes, etc., and hydraulic system is used in these equipments. No doubt, hydraulic system may be used in earth moving equipments, cranes, etc. However, what we notice is that the petitioner does not have a claim that they are selling the item to any one for use in cranes or in earth moving equipment or in any other machinery referred to in entry 157(ii). The only question raised before all the authorities is whether the hydrauli .....

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