Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 768 - UTTARAKHAND HIGH COURTLoaders and dumpers - whether be treated as plant and machinery of stone crusher? - Held that:- Considering the situation of the law pronounced in Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes [1964 (10) TMI 41 - SUPREME COURT OF INDIA] 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. 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.
|