https://www.taxtmi.com/caselaws?id=167945 Vibratory compactors were treated as earth moving machinery for purposes of the concessional tax notifications dated 26.07.2001 because the equipment performs earth-compacting functions and an earlier notification dated 31.03.1993 had already classified vibratory compactors as earth moving equipment. That governmental classification was regarded as having statutory force and binding on the revenue, which could not take a contrary position. On that basis, the machinery fell within the concessional entry for earth moving machinery and the tax benefit was available. en-us Fri, 10 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167945 Vibratory compactors were treated as earth moving machinery for purposes of the concessional tax notifications dated 26.07.2001 because the equipment performs earth-compacting functions and an earlier notification dated 31.03.1993 had already classified vibratory compactors as earth moving equipment. That governmental classification was regarded as having statutory force and binding on the revenue, which could not take a contrary position. On that basis, the machinery fell within the concessional entry for earth moving machinery and the tax benefit was available. Case-Laws VAT and Sales Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167945