https://www.taxtmi.com/caselaws?id=168008 The court held that loaders and dumpers used in stone crushing activities qualify as plant and machinery of a stone crusher for obtaining a concessional tax rate under the Central Sales Tax Act. Relying on legal provisions and precedent, the court overturned lower authorities' decisions and ruled in favor of the revisionist, deeming loaders and dumpers essential for the stone crushing process and thus classifying them as plant and machinery. The judgments denying this classification were quashed, and the revision applications were disposed of in favor of the revisionist. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 07 Jan 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168008 The court held that loaders and dumpers used in stone crushing activities qualify as plant and machinery of a stone crusher for obtaining a concessional tax rate under the Central Sales Tax Act. Relying on legal provisions and precedent, the court overturned lower authorities' decisions and ruled in favor of the revisionist, deeming loaders and dumpers essential for the stone crushing process and thus classifying them as plant and machinery. The judgments denying this classification were quashed, and the revision applications were disposed of in favor of the revisionist. Case-Laws VAT and Sales Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168008