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2016 (1) TMI 869 - HC - VAT and Sales TaxInput Tax Credit on the capital goods - crushing of stone is manufacturing activity or not. - TNGST - for the purpose of quarrying operations, crushing plants, excavators and front end loaders and its spare parts and accessories are purchased within the State as well as from other States against Form C under the Central Sales Tax Act, 1956. - Held that:- the crusher machine cannot be treated as capital goods - this Court is not inclined to interfere with the impugned orders and these Writ Petitions are liable to be dismissed. - Decided against the assessee.
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