https://www.taxtmi.com/caselaws?id=330192 Machinery used in execution of a works contract fell within Entry 35 of the Gujarat VAT notification covering machinery, including parts and accessories, used for such execution. A loader was treated as machinery for works-contract use, and its character as a motor vehicle did not, by itself, remove it from the specific entry in the absence of a separate motor-vehicle entry. The later amendment excluding machinery in the form of, or mounted on, a motor vehicle was held to be a substantive change and not merely clarificatory, so it did not apply retrospectively. The loader was therefore covered by Entry 35 and not the residuary entry. en-us Thu, 07 Jul 2016 00:00:00 +0530 Mon, 27 Mar 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330192 Machinery used in execution of a works contract fell within Entry 35 of the Gujarat VAT notification covering machinery, including parts and accessories, used for such execution. A loader was treated as machinery for works-contract use, and its character as a motor vehicle did not, by itself, remove it from the specific entry in the absence of a separate motor-vehicle entry. The later amendment excluding machinery in the form of, or mounted on, a motor vehicle was held to be a substantive change and not merely clarificatory, so it did not apply retrospectively. The loader was therefore covered by Entry 35 and not the residuary entry. Case-Laws VAT and Sales Tax Thu, 07 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330192