https://www.taxtmi.com/caselaws?id=242454 Road construction equipment such as mobile bitumen sprayers, pothole repairing machines, hot mix and drum mix plants, road sweepers, paver finishers and road rollers were held to be plant and machinery, not motor vehicles, under the Bihar Value Added Tax Act, 2005. Because the Act did not define either term, classification turned on the common parlance test. The equipment was used for road construction, not for transporting goods or passengers, and its wheels or chassis merely enabled movement to the work site. External definitions from other enactments were rejected, and the equipment fell within entry 91 of Schedule III. en-us Thu, 09 Jan 2014 00:00:00 +0530 Wed, 15 Jan 2014 10:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242454 Road construction equipment such as mobile bitumen sprayers, pothole repairing machines, hot mix and drum mix plants, road sweepers, paver finishers and road rollers were held to be plant and machinery, not motor vehicles, under the Bihar Value Added Tax Act, 2005. Because the Act did not define either term, classification turned on the common parlance test. The equipment was used for road construction, not for transporting goods or passengers, and its wheels or chassis merely enabled movement to the work site. External definitions from other enactments were rejected, and the equipment fell within entry 91 of Schedule III. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242454