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2010 (7) TMI 923 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the Tribunal was justified in holding that the entry tax was not leviable on the plant and machinery including dumpers, trucks and dozers, etc., as they are not incidental goods? Held that:- Dumpers, dozer and trucks are necessary "for" (that is "in support of" the plant and machinery) carrying out mining operations in the local area without which the mining operation cannot be said to be complete and therefore, they cannot be termed as incidental goods. However, the air-conditioner and the motor car can be termed as incidental and are liable to entry tax.
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