2009 (12) TMI 905

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....able us to decide the issue in one way or other. Entry 33 of Part C of the First Schedule to the TNGST Act reads as follows: S. No. Description of goods Point of levy Rate of tax (%) Item No. In the pre Schedule 33. Crane lorries including floating cranes, break down lorries, road sweeper lorries, spraying lorries, concrete mixer lorries, mobile work-shops, mobile radiological units, ambulances, fire fighting units including fire floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks fork lift trucks saloon cars and other similar varieties at machinery of which a mechanically propelled vehicle form an integral part which is subsidiary to their main functions, tyres (including phenu-matic tyres, radial ....

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....ich the crane was installed. The operations of the machinery as per the manual produced by the assessee reads as follows: "(a) Hydraulically extendable telescopic book, which can be extended by operating hydraulic lever from inside operator's cabin. (b) Defrocking by crane boom is controlled hydraulically. This allows smooth fractional lifting or drop by means of single finger tip lever operation. (c) Hydraulic 'quick' hoisting and winching operation facilities lifting of loads from below six meters ground level. (d) Articulated chassis design gives a 550 slow on each side enabling accurate splitting of loads." In addition to that, the assessee has also established before the Tribunal that the crane was operated by high spe....