Motor graders classified under residuary entry, not specific earth-moving machinery entry, under the Pondicherry sales tax schedule.

Motor graders, used for levelling ground, do not fall within Entry 18 of Part I(a) of the First Schedule to the Pondicherry General Sales Tax Act, 1967, because they are neither "hydraulic excavators" nor part of the allied category of earth-moving or mining machinery. As no specific entry covered graders, the residuary Entry 28 for machinery of all kinds not specified elsewhere applied. The classification therefore fell under the general residuary provision, although the tax rate remained the same under both entries.

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Issues: Whether motor graders were classifiable under Entry 18 of Part I(a) of the First Schedule to the Pondicherry General Sales Tax Act, 1967, or under the residuary Entry 28 of Part I(a) of the First Schedule to the Pondicherry General Sales Tax Act, 1967.

Analysis: Motor graders were found to be used for levelling the ground and not to fall within the expression "hydraulic excavators" or the allied category of earth-moving or mining machinery in Entry 18. As no specific entry covered graders, the residuary entry for machinery of all kinds not specified elsewhere in the schedules was attracted. The rate of tax remained the same under both entries.

Conclusion: Motor graders are not classifiable under Entry 18 and fall under Entry 28.

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