https://www.taxtmi.com/caselaws?id=291950 A registered dredger used as a self-propelled sea-going craft was classified according to its substantive character as a ship or vessel, not as machinery under Entry 52 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979. The HC relied on the Merchant Shipping Act definitions, the dredger's registration as an Indian ship, and common parlance usage to conclude that it functioned as an ocean-going vessel used for dredging and de-silting rather than machinery simpliciter. The levy of entry tax on the basis that it was machinery was therefore not sustainable. en-us Wed, 04 Mar 2020 00:00:00 +0530 Wed, 13 Nov 2024 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291950 A registered dredger used as a self-propelled sea-going craft was classified according to its substantive character as a ship or vessel, not as machinery under Entry 52 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979. The HC relied on the Merchant Shipping Act definitions, the dredger's registration as an Indian ship, and common parlance usage to conclude that it functioned as an ocean-going vessel used for dredging and de-silting rather than machinery simpliciter. The levy of entry tax on the basis that it was machinery was therefore not sustainable. Case-Laws VAT / Sales Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291950