TMI Blog2012 (3) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ertainly fall in entry No. 25, Schedule II of the Jharkhand Value Added Tax Act, 2005. Writ petition of the petitioner is allowed and the respondents are directed to issue C form to the petitioner immediately. In consequence thereof the notice of initiation of penalty proceedings is also quashed. - W.P. (T) No. 5289 of 2011 - - - Dated:- 23-3-2012 - PRAKASH TATIA AND APARESH KUMAR SINGH, JJ. For the Appellant : M/s. M. S. Mittal, Senior Advocate N.K. Pasari For the Respondents : The S. C.-I, Heard learned counsel for the parties. The petitioner is a registered dealer under the provisions of the Central Sales Tax Act and has been given a registration certificate in form B under rule 5(1) of the Central Sales Tax (Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this writ petition is that whether the petitioner's purchase of the earth moving equipments falls in entry No. 25 of Schedule II of the Jharkhand Valued Added Tax Act, 2005? It is not in dispute that the commodity in question is in fact earth moving equipments/machineries. It is also not in dispute that words earth moving equipments or machineries as such, have not been entered in the certificate of registration of the petitioner. In the certificate of registration the words used are machineries and equipments . The petitioner in his application form for getting the registration disclosed that he is engaged in the business of mining and further disclosed that he is raising and removing overburden and incidental or obviously, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 that it included the items by items working nature and wherever it was found essential or to make intention clear some examples are given after using words such as . Therefore, after the words the capital goods or plants and machineries words have been used such as all types of plants, machineries, equipments, apparatus, tools, engineering goods, appliances their components, spare parts accessories, pollution/quality control equipments; instrumental-B Oc incubator, Coc apparatus, ion analyzer; air pollution control equipment-filters (fabric filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wel scrubbers, particle analyzer (SO2 CO, Nox, hydrocarbons, chlorine, fluorine, etc), personal samplers, detectors (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamples it has been widened by use of the words and all other similar implements and machineries in this category . Therefore, it is clear from entry 25 that what was required under category 25 was the nature of machineries and with reference to the earth moving machineries the nature was found to be important and therefore, the words have been used and all other similar implements and machineries in this category . This language also suggest that in case the machinery is found to be of similar nature, obviously, which is used in earth moving purpose then that fact can be proved by evidence and if the Revenue is satisfied that the machinery is earth moving machinery then the Revenue may decide accordingly. If we hold it that only those ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
