2014 (2) TMI 342

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.... JUDGEMENT:- PER : Chitra Venkataraman, J Following are the questions of law raised by the assessee in the above Tax Case (Revisions) filed against the order of the Sales Tax Appellate Tribunal, Puducherry dated 27.02.2009 passed in T.A.No.5 and 6 of 2007.    "(1) On the facts and circumstances of the case, whether the conclusion of the Appellate Tribunal that Motor graders marketed....

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....e assessee viz., "Motor Graders" falls under Sl.No.18 Part I(a) of the First Schedule to the Pondicherry General Sales Tax Act, 1967 attracting sales tax on first sales at 8% or could be brought under Entry 28 Part I (a) of the First Schedule to the Pondicherry General Sales Tax Act, 1967. 3. It is seen from the reading of Part I(a) of the Pondicherry General Sales Tax Act,1967 that the rate of t....

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....ws that this is used only for levelling of the ground and by no stretch of imagination, it could be brought under Entry 18 'Hydraulic excavators' (earth moving or mining machinery). Thus, from the details furnished before this Court, we do not find any justification to hold that the item in question viz., "Motor graders" could be taxed under Entry 18 of Part I(a) to the Pondicherry General Sales T....