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2012 (8) TMI 880 - HC - VAT and Sales TaxWhether the Karnataka Appellate Tribunal was right in law in confirming the order dated June 29, 2004 of the JCCT (Appeals), Bangalore City Division-II, Bangalore, holding that 'compactors' are not earth moving machinery entitled for benefit under Notification Nos. FD 117 CSL 2001 (I) and FD 117 CSL 2001 (II) dated July 26, 2001 ? Held that:- Find no good reason to reject the contention of the petitioner, because, the vibratory compactor does the function of putting waste vertically into the ground. Counsel for the petitioner has produced copy of the notification dated March 31, 1993 under KST Act. In the said notification, the vibratory compactor has been classified as earth moving equipment. However it is the contention of the respondent that the said notification has been with drawn. It is to be noted that withdrawing of the notification would be of no consequence, when it was the stand of the Government in the notification dated March 31, 1993 that vibratory compactor has been classified as earth moving machine. Therefore, it is the understanding of the Government that vibratory compactor is an earth moving machinery. In fact, in the said notification the vibratory compactor is shown in brackets to make it specific that it is in the category of earth moving machinery. In that view, it is untenable for the respondent to contend that vibratory compactors are not earth moving machineries. The understanding of the Government with regard to the vibrating compactor as earth moving machinery and issuing notification to that effect would be binding on the Government because the notification has statutory force and now the respondent cannot argue contrary to the stand taken in the notification. In that view of the matter, the question of law is answered in favour of the assessee. Accordingly, the petitions are allowed.
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