VINDHYAVASINI STONE CRUSHER PVT LTD Vs. COMMISSIONER COMMERCIAL TAX
LAWS(UTN)-2012-6-13
HIGH COURT OF UTTARAKHAND (AT: NAINITAL)
Decided on June 15,2012

VINDHYAVASINI STONE CRUSHER PVT. LTD Appellant
VERSUS
COMMISSIONER, COMMERCIAL TAX Respondents

JUDGEMENT

- (1.) 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. There is no dispute that the revisionist applied for and obtained a registration under the Central Sales Tax Act, where, amongst others, it was indicated that the goods dealt with by the revisionist include plant and machinery of stone crusher. Having regard, to such registration, revisionist purchased loaders and dumpers at concessional rate of Central sales tax upon furnishing appropriate forms. Later on, it was held out that loaders and dumpers are no part of plant and machinery of stone crusher and, accordingly, revisionist was not entitled to concessional rate of tax thereon. The assessing authority proceeded on that basis. The appellate authority held that loaders are part of plant and machinery of stone crusher, but not dumpers. The matter, then, reached the Tribunal, who held that neither loaders nor dumpers can be said to be plant and machinery of the stone crusher.
(2.) According to the revisionist, to which there appears to be ho 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 Council in the case of Corporation of Calcutta v. Chairman, Cossipore and Chit-pore Municipality, 1922 ILR(Cal) 49 , they are also plant of stone crusher. It is the contention of the revisionist that, without loaders and dumpers, hoppers cannot be used and, as a result, no stone crushing activity can be undertaken. Principally on the ground that dumpers may be used for some other purposes also, the appellate authority, did not accept dumper as part of the plant and machinery of stone crusher. On the same analogy, the Tribunal also did not accept loaders as plant and machinery of stone crusher.
(3.) The subject dealt with, here has been dealt, by section 8(3)(b) of the Central Sales Tax Act, 1956 and rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. In terms 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.;


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