https://www.taxtmi.com/caselaws?id=330029 Entry 35 under the Gujarat VAT Act covered machinery, including parts and accessories used in execution of works contracts, so oil coolers fitted to such machinery remained within the entry before 15.02.2010 even if the machinery also answered the description of a motor vehicle. The later amendment excluding machinery in the form of, or attached to, a motor vehicle was treated as a substantive prospective change, not a clarification. After 15.02.2010, the express exclusion applied and oil coolers used for motor vehicles fell outside entry 35. en-us Thu, 07 Jul 2016 00:00:00 +0530 Tue, 28 Mar 2017 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330029 Entry 35 under the Gujarat VAT Act covered machinery, including parts and accessories used in execution of works contracts, so oil coolers fitted to such machinery remained within the entry before 15.02.2010 even if the machinery also answered the description of a motor vehicle. The later amendment excluding machinery in the form of, or attached to, a motor vehicle was treated as a substantive prospective change, not a clarification. After 15.02.2010, the express exclusion applied and oil coolers used for motor vehicles fell outside entry 35. Case-Laws VAT and Sales Tax Thu, 07 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330029