https://www.taxtmi.com/caselaws?id=243745 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. en-us Fri, 08 Nov 2013 00:00:00 +0530 Sat, 08 Feb 2014 13:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243745 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. Case-Laws VAT and Sales Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243745