TMI Blog2014 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... es" 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een insisted upon by the Assessing Authority. In fact, the controversy arose when the petitioner running a mechanized crushing unit wanted to sell inter-State; the excavator, which he had been using in the unit. On an earlier occasion, when seeking transport of such excavator, by another dealer, the same was detained at the check post on the ground that an used-excavator is not included in its R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avator in the Registration Certificate is absolutely unnecessary. The petitioner would be entitled to transport the vehicle after paying tax or claiming exemption or concession as indicated above, and the petitioner would be entitled to claim concessional rate under the CST Act, subject to production of a C-Form; since excavator as such is an item included in the Registration Certificate. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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