Inclusive interpretation of "earth mover" covered vibratory compactors, preserving exemption under the government classification

The expression "earth mover" under the relevant sales tax entry was treated as inclusive, so it was not limited to the listed examples alone. Applying that construction, vibratory compactors were covered because the Government notification dated 31 March 1993 classified them as earth moving equipment, and that contemporaneous classification was given statutory force for exemption purposes. The later withdrawal of the notification did not alter the earlier classification position for the relevant period. Vibratory compactors were therefore treated as earth moving machinery and were eligible for the notified benefit.

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Issues: Whether vibratory compactors are earth moving machinery entitled to the benefit of the exemption notification.

Analysis: The dispute turned on the scope of the expression "earth mover" under the relevant sales tax entry and the effect of the Government notification classifying vibratory compactors as earth moving equipment. The Court held that the expression was of inclusive character and was not confined to the listed examples alone. It further noted that the notification dated 31 March 1993 treated vibratory compactors as earth moving machinery, and that such contemporaneous governmental understanding carried statutory force. The withdrawal of the notification was held not to displace the position earlier adopted by the Government for classification purposes.

Conclusion: Vibratory compactors were held to be earth moving machinery and eligible for the notified benefit.

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