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TMI Blog2012 (6) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ya, Chief Standing Counsel, JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-Both these revision applications address same issues arising out of the same set of facts and law applicable and, accordingly, they are dealt with by this common judgment and order. 2. There is no dispute that the revisionist applied for and obtained a registration under the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isionist, to which there appears to be no factual dispute, in order to crush stone, hopper is required to be loaded. That, according to the revisionist, is loaded by using dumpers and, in order to load the dumpers, loaders are used. It is their contention, therefore, that while loaders and dumpers are machinery of stone crusher in terms of the meaning of "machinery" as pronounced by the Privy Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of section 8(3)(b) of the Act, goods of the class specified in the certificate of registration for use in manufacture or processing of goods for sale, subject to any rules made by the Central Government in that behalf, are entitled to concessional rate of tax. In rule 13, the Central Government has included plant and machinery as goods for use in manufacture or processing of goods for sale. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the honourable Supreme Court by Indian Copper Corporation Ltd. The honourable Supreme Court decided its claim in the case of Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes, reported in [1965] 16 STC 259 (SC); AIR 1965 SC 891. The honourable Court held that vehicles used for mining purposes, for carrying mined products for manufacturing purposes, as also for carrying manu fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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