2010 (7) TMI 923

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....t was delivered by I.M. QUDDUSI J.-The following similar question of law has been raised in S.T.R. Nos. 52 and 54. "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the entry tax was not leviable on the plant and machinery including dumpers, trucks and dozers, etc., as they are not incidental goods?" Similar question has been raised in S.T.R.....

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....a for consumption, use or sale therein; and (b) on the entry in the course of business of a dealer of goods specified in Schedule III, into each local area for consumption or use of such goods as raw material or incidental goods or as packing material or in the execution of works contract but not for sale therein, and such tax shall be paid by every dealer liable to tax under the Vanijyik Kar A....

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....cidental to the main goods. Plant and machinery are the goods employed for manufacture of the commodity and not used in the manufacture of commodity are the incidental goods. Therefore, the goods such as plant and machinery employed for manufacture are the main goods which are not incidental in nature. In case of Commissioner of Sales Tax, M.P. v. Vippy Solvex Products Pvt. Ltd. [1997] 105 STC ....

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.... before the words 'the manufacture' or 'mining' or 'the generation or distribution'. By use of the word 'in' and omission of the word 'for', the Legislature in its wisdom desired to emphasise that incidental goods, exposed to entry tax, would cover only those goods capable of being used 'in' the specified activities and not 'for' such activit....