Inclusive classification of earth moving machinery under VAT schedule allowed entitlement to C forms for mining operations.

Earth moving machinery purchased for mining operations was treated as falling within Entry No. 25 of Schedule II to the Jharkhand Value Added Tax Act, 2005, because the entry uses inclusive language covering capital goods, plants and machinery, including earth moving machinery and similar implements. The phrase "such as" was read as illustrative rather than exhaustive, so the decisive factor was the nature and use of the equipment in the dealer's business. On that basis, the earlier refusal to issue C forms and the revisional order were found unsustainable, and the dealer was held entitled to C forms.

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Issues: Whether earth moving machineries purchased by the dealer fell within Entry No. 25 of Schedule II of the Jharkhand Value Added Tax Act, 2005 so as to entitle the dealer to issue of C forms.

Analysis: Entry No. 25 is couched in inclusive language and refers to capital goods, plants and machineries, including earth moving machineries and other similar implements and machineries in that category. The expression "such as" was treated as illustrative, not exhaustive, and the decisive consideration was the nature and classification of the machinery. Since the dealer's registration and business disclosures showed engagement in mining operations and the machinery purchased was for earth moving purposes, the goods were held to answer the statutory description. The earlier refusal to issue C forms and the revisional order were therefore unsustainable.

Conclusion: The earth moving equipments purchased by the dealer fell within Entry No. 25 of Schedule II and the dealer was entitled to C forms.

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