TaxTMI 
TaxTMI 
1990 (8) TMI 378
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....and Rs. 8,54,939.20 respectively. The Additional Deputy Commercial Tax Officer, Alandur Division, after perusing the records and after giving opportunity to the petitioners, by his order dated January 11, 1979, determined the total and taxable turnovers at Rs. 36,46,869 and Rs. 9,00,436, respectively. The petitioners were aggrieved by the order of the assessing officer in respect of a turnover of Rs. 4,88,430 representing sales of spares of excavators, alternatively known as shovels (hereinafter called "the goods"), which were taxed bringing them under serial No. 55-A of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act"). The contention of the petitioners was that those goods will fall only under....
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....e machinery swings back to the material to repeat the cycle and that the principal characteristic of the shovel is that it is a stationary equipment and it does not move with the load on its wheels from place to place and the crawler attached to the shovel is only to move the shovel from work-site to work-site and that it cannot be classified as an item falling under serial No. 55-A of the First Schedule. It was further contended by the learned counsel that serial No. 55-A refers to the type of earth moving machinery, of which mechanically propelled vehicle forms an integral part and the various earth moving machinery referred to under that serial number are machinery which move and transfer in the course of their performance which is not t....
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....and tubes ordinarily used for the above (whether or not such tyres and tubes are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. ENTRY FROM 13-9-1977 Rear dumps, loaders, scrapers, platform trucks, forklift trucks and other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part, tyres (including pneumatic tyres) and tubes, ordinarily used for the above (whether or not such tyres and tubes are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. At the Point sale first sale in the State 9 21-2-1973 81. ORIGINAL ENTRY All ....
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.... no indication of a different legislative intent..." Bearing this principle in mind, now let us look into serial No. 55-A of the First Schedule. After enumerating various items, the general term which follows the enumeration, reads as follows: "Other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part..." It is not in dispute that mechanically propelled vehicle is an integral part of an excavator/shovel. However, the contention is that the excavator/ shovel is provided with a crawler assembly fitted with an adjustable dragline for movement. On the other hand, in the cases of enumerated items, they are all fitted with pneumatic tyres for movement. Therefore, it will not fall in the family ....