Classification of hydraulic excavator under motor vehicle entry prevails over general machinery entry in schedule interpretation.

A hydraulic excavator was held classifiable under Entry 13 of the Schedule as a motor vehicle of all kinds, not under Entry 2 as machinery or spare parts of machinery. The court treated the undefined term "motor vehicle" in light of the statutory scheme and the nature of the item, and applied the principle that a specific entry prevails over a general one. Because the excavator was used not only for excavation but also for carrying materials, it fit the wider Schedule description of a motor vehicle. The revision was therefore liable to fail.

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Issues: Whether a hydraulic excavator is classifiable under Entry 2 of the Schedule as machinery and spare parts of machinery, or under Entry 13 of the Schedule as motor vehicles of all kinds.

Analysis: The term "motor vehicle" is not defined in the taxing enactment, so its meaning had to be gathered from the scheme of the statute and the nature of the item. A hydraulic excavator may answer the wider description of machinery, but the analysis turned on whether a specific entry in the Schedule covered it more aptly. The Court applied the principle that a special entry prevails over a general one, and held that where an item falls within the specific expression "motor vehicles of all kinds," it cannot be taxed merely because it also answers the broader description of machinery. The item was found to be used not only for excavation but also for carrying materials, and therefore to satisfy the wider description of a motor vehicle for the purposes of the Schedule.

Conclusion: The hydraulic excavator is covered by Entry 13 as a motor vehicle and not by Entry 2 as machinery. The revision was therefore liable to fail.

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