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2009 (12) TMI 905 - MADRAS HIGH COURTWhether the crane sold by the assessee is taxable at 16 per cent under entry 8 of Part F of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 or at five per cent under entry 33 of Part C of the First Schedule? Held that:- The hydraulic mobile crane cannot be encom-passed within entry 8 "lifts and hoists", which are only for the purpose of raising or lifting something to a higher position and the user would also know the way as stated above. Though specifically mobile crane has not been included, the phraseology used in entry 33 "similar varieties of machinery of which a mechanically propelled vehicle forms an integral part which is subsidiary to their main function" would definitely encompass with it mobile crane, if we read the provision in ejusdem generis principle. In our view, the Tribunal has taken a correct view with a clear and cogent finding. We do not find any irregularity in the finding of the Tribunal having regard to enumeration of goods stated in entry 33 of Part C of the First Schedule to the TNGST Act, during 1994-95. Appeal dismissed.
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