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2016 (7) TMI 790 - HC - VAT and Sales TaxClassification of Loader - Rate of VAT - whether loader will fall under expression machinery, thereby falling within Entry No.35 of notification, dealing with machinery used in excavation in works contract and not under Entry No.87 of ScheduleII of the Gujarat Value Added Tax Act, 2003? - Held that:- the equipments involved are in the nature of loader used in execution of works contract and, therefore, would not be part of entry 35. - Decided in favor of assessee.
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