TMI Blog1990 (8) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... vision, after perusing the records and after giving opportunity to the petitioners, by his order dated January 11, 1979, determined the total and taxable turnovers at ₹ 36,46,869 and ₹ 9,00,436, respectively. The petitioners were aggrieved by the order of the assessing officer in respect of a turnover of ₹ 4,88,430 representing sales of spares of excavators, alternatively known as shovels (hereinafter called the goods ), which were taxed bringing them under serial No. 55-A of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called the Act ). The contention of the petitioners was that those goods will fall only under serial No. 81 of the First Schedule to the Act, and as such, exigible to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... characteristic of the shovel is that it is a stationary equipment and it does not move with the load on its wheels from place to place and the crawler attached to the shovel is only to move the shovel from work-site to work-site and that it cannot be classified as an item falling under serial No. 55-A of the First Schedule. It was further contended by the learned counsel that serial No. 55-A refers to the type of earth moving machinery, of which mechanically propelled vehicle forms an integral part and the various earth moving machinery referred to under that serial number are machinery which move and transfer in the course of their performance which is not the case in respect of excavators which remain stationary and the crawler mechanism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which a mechanically propelled vehicle forms an integral part, tyres (including pneumatic tyres) and tubes ordinarily used for the above (whether or not such tyres and tubes are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. ENTRY FROM 13-9-1977 Rear dumps, loaders, scrapers, platform trucks, forklift trucks and other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part, tyres (including pneumatic tyres) and tubes, ordinarily used for the above (whether or not such tyres and tubes are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctrine applies when (i) the statute contains an enumeration of specific words; (ii) the subjects of the enumeration constitute a class or category; (iii) that class or category is not exhausted by the enumeration; (iv) the general term follows the enumeration and (v) there is no indication of a different legislative intent... Bearing this principle in mind, now let us look into serial No. 55-A of the First Schedule. After enumerating various items, the general term which follows the enumeration, reads as follows: Other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part... It is not in dispute that mechanically propelled vehicle is an integral part of an excavator/shovel. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the Tribunal was right in holding we are unable to agree with the appellants that the dissimilarity as emphasised by the learned counsel in the case of excavators would take it outside the purview of the entry, since the excavator is provided only with a crawler mechanism and there is no movement with the goods. So far as we could see the functions of loader and the excavator are almost similar. We find that the term 'machinery' occurring in the entry indicates a composite unit of which the mechanically propelled vehicle is an integral part. In view of all these factors, the excavator has to go only within the purview of entry 55-A of the First Schedule . 9.. In the result, the tax case fails and it is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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