TMI Blog2012 (8) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... The order of the court was made by K. SREEDHAR RAO J.- The above petitions involve common question of law and facts. Hence, they are taken up together. 2. The above petitions pertain to the assessment years 1996-97 to 2001-2002. In these cases, the petitioner is the manufacturer of vibratory compactors. The assessing officer took a contra view that the vibratory compactor is not earth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuously contended that the order of the appellate authority is sound and proper. The Joint Commissioner of Commercial Taxes (Appeals) has succinctly dealt with the concept of earth mover, which is defined under Part M, entry 1(i)(a) of the KST Act as earth movers, such as dumpers, dippers, bulldozers and the like. The vibratory compactor is described as closely placed or fitted together, sediment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated in Part M, entry 1(i)(a) of the Act also would get included to constitute earth mover. 6. On going through the submissions made at the Bar, we do not find any good reason to reject the contention of the petitioner. Because, the vibratory compactor does the function of putting waste vertically into the ground. 7. The counsel for the petitioner has produced copy of the notification dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors are not earth moving machineries. The understanding of the Government with regard to the vibrating compactor as earth moving machinery and issuing notification to that effect would be binding on the Government because the notification has statutory force and now the respondent cannot argue contrary to the stand taken in the notification. In that view of the matter, the question of law is ans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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