https://www.taxtmi.com/caselaws?id=168020 Earth moving machinery purchased for mining operations was treated as falling within Entry No. 25 of Schedule II to the Jharkhand Value Added Tax Act, 2005, because the entry uses inclusive language covering capital goods, plants and machinery, including earth moving machinery and similar implements. The phrase "such as" was read as illustrative rather than exhaustive, so the decisive factor was the nature and use of the equipment in the dealer's business. On that basis, the earlier refusal to issue C forms and the revisional order were found unsustainable, and the dealer was held entitled to C forms. en-us Fri, 23 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168020 Earth moving machinery purchased for mining operations was treated as falling within Entry No. 25 of Schedule II to the Jharkhand Value Added Tax Act, 2005, because the entry uses inclusive language covering capital goods, plants and machinery, including earth moving machinery and similar implements. The phrase "such as" was read as illustrative rather than exhaustive, so the decisive factor was the nature and use of the equipment in the dealer's business. On that basis, the earlier refusal to issue C forms and the revisional order were found unsustainable, and the dealer was held entitled to C forms. Case-Laws VAT and Sales Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168020