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2014 (10) TMI 130 - HC - VAT and Sales TaxNon-inclusion of "used-excavator" in the Registration Certificate - Held that:- When the petitioner sought to sell the used excavator, he sought for inclusion of the same in the Registration Certificate. In fact, a mere perusal of Ext.P1 would indicate that "excavator and its accessories" has been included as item No.7 in the Registration Certificate of the petitioner. It is to be noticed that, whether, it be used or new, an excavator is exigible to tax @ 12.5%, as indicated in sub-item No.10 of Entry 15 of S.R.O 82 of 2006. This is especially so, since the petitioner's purchase was in pursuance of an import and that, did not suffer a tax within the State. Hence, any sale made, whether it be inter-State or intra-State, would be exigible to tax @ 12.5% with only the rider that on an inter-State transaction, if the same is supported by Form-C, necessarily the petitioner would be entitled to a concessional rate as provided under Section 8 of the CST Act. Needless to say that any export made of the goods, would also be entitled to the incidence of tax exemption as applicable under the CST Act. Decided in favour of assessee.
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