2012 (6) TMI 768

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..... in the registration certificate of the revisionist. The conclusion, therefore, would be that the judgments and orders of the Tribunal, the appellate authority and the assessing authority to the effect that loaders and dumpers are no part of plant and machinery of stone crusher, are not sustainable and, accordingly, they are quashed.
BARIN GHOSH C.J. AND DHYANI U.C., J. For the Appellant : S.K. Posti For the Respondent : K.P. Upadhyaya, Chief Standing Counsel, JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.--Both these revision applications address same issues arising out of the same set of facts and law applicable and, accordingly, they are dealt with by this common judgment and order. 2. There is no dispu .....

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..... he revisionist that, without loaders and dumpers, hoppers cannot be used and, as a result, no stone crushing activity can be undertaken. Principally on the ground that dumpers may be used for some other purposes also, the appellate authority did not accept dumper as part of the plant and machinery of stone crusher. On the same analogy, the Tribunal also did not accept loaders as plant and machinery of stone crusher. 4. The subject dealt with here has been dealt by section 8(3)(b) of the Central Sales Tax Act, 1956 and rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. In terms of section 8(3)(b) of the Act, goods of the class specified in the certificate of registration for use in manufacture or processing of goods f .....

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..... e manufacture or processing of goods for sale or in mining" and, accordingly, declared that those vehicles should be treated as plant and machinery insofar as Indian Copper Corporation Ltd. is concerned, entitling it to have the same incorporated in its registration certificate. 7. That being the situation of the law pronounced by the honourable Supreme Court and having regard to the undisputed facts as narrated above, in so far as the revisionist is concerned, loaders and dumpers should be treated as plant and machinery of stone crusher, as registered in the registration certificate of the revisionist. 8. The conclusion, therefore, would be that the judgments and orders of the Tribunal, the appellate authority and the assessing auth .....

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