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2014 (1) TMI 672 - HC - VAT and Sales TaxRate of tax - Classification u/s 77 - Interpretation of Motor vehicle - Held that:- “Motor Vehicle” is not specifically mentioned in any of the Schedules to the Act of 2005. A common entry “Plant and machineries of all description” is found at item No.91 of Schedule-III. It is also not in dispute that neither the term “Plant and machinery” nor the term “Motor Vehicle” is defined in the Act of 2005 - motor vehicle is one which transports goods or the passengers. For example, a chassis without a body attached to it is a motor vehicle within the meaning of the Motor Vehicles Act. However, in common parlance no person would ever consider a chassis to be a motor vehicle. So far as the present matter is concerned, none of the aforesaid equipments is meant for or designed to transport goods or passengers - equipments are not the “motor vehicle” as held by the Commissioner of Commercial Taxes under the impugned order dated 24th March 2011. Plant in a common parlance will be a series of machineries, apparatus and the accessories used for the manufacture of the end product. A plant may be a continuous set of machineries or may be divided in segments. But those machineries, apparatus and the accessories all are necessary for manufacture of the end product. There is no dispute that the above referred equipments are indeed used for construction of the roads. Without the said equipments, no business engaged in construction of the roads can function. Even the Road rollers, which undoubtedly ply on the road is a construction equipment insofar as it has no use other than for pressing the soil, grit and tar on the road surface. Without a Road Roller, no road can be completed - Decided in favour of assessee.
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