https://www.taxtmi.com/caselaws?id=167720 The expression "earth mover" under the relevant sales tax entry was treated as inclusive, so it was not limited to the listed examples alone. Applying that construction, vibratory compactors were covered because the Government notification dated 31 March 1993 classified them as earth moving equipment, and that contemporaneous classification was given statutory force for exemption purposes. The later withdrawal of the notification did not alter the earlier classification position for the relevant period. Vibratory compactors were therefore treated as earth moving machinery and were eligible for the notified benefit. en-us Fri, 10 Aug 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167720 The expression "earth mover" under the relevant sales tax entry was treated as inclusive, so it was not limited to the listed examples alone. Applying that construction, vibratory compactors were covered because the Government notification dated 31 March 1993 classified them as earth moving equipment, and that contemporaneous classification was given statutory force for exemption purposes. The later withdrawal of the notification did not alter the earlier classification position for the relevant period. Vibratory compactors were therefore treated as earth moving machinery and were eligible for the notified benefit. Case-Laws VAT and Sales Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167720