2014 (10) TMI 130

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..... RDER The petitioner is aggrieved by the non-inclusion of "used-excavator" in the Registration Certificate, as has been insisted upon by the Assessing Authority. In fact, the controversy arose when the petitioner running a mechanized crushing unit wanted to sell inter-State; the excavator, which he had been using in the unit. On an earlier occasion, when seeking transport of such excavator, by ano .....

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..... 39;s purchase was in pursuance of an import and that, did not suffer a tax within the State. Hence, any sale made, whether it be inter-State or intra-State, would be exigible to tax @ 12.5% with only the rider that on an inter-State transaction, if the same is supported by Form-C, necessarily the petitioner would be entitled to a concessional rate as provided under Section 8 of the CST Act. Needle .....

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..... ect to the incidence of tax levied by the sales-tax enactment. In such circumstance, an inclusion of a "used excavator" in the Registration Certificate is absolutely unnecessary. The petitioner would be entitled to transport the vehicle after paying tax or claiming exemption or concession as indicated above, and the petitioner would be entitled to claim concessional rate under the CST Act, subject .....

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