2012 (8) TMI 880

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....ondent : SHIVAYOGI SWAMY, AGA ORDER :- The order of the court was made by K. SREEDHAR RAO J.-These petitions involve common question of law and fact. STRP No. 31 of 2010 pertains to Central sales tax and other two petitions pertain to Karnataka sales tax and pertain to the assessment years 2001-02 and 2002-03. 2. The petitioner/assessee is the manufacturer of vibratory compactor. The petitione....

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....he order of the appellate authority is sound and proper. The Joint Commissioner of Commercial Taxes (Appeals) has succinctly dealt with the concept of earth mover, which defines under Part M 1(i)(a) of the KST Act as earth movers, such as dumpers, dippers, bulldozers and the like. The vibratory compactor is defined as closely placed or fitted together, sediments compacted by pressure from above, a....

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....titute earth mover. 5. The notification issued on July 26, 2001 under the KST and CST Acts declares two per cent. on hydraulic excavators and other earth moving equipments. The vibratory compactor, which crushes the solid waste into the ground would also constitute earth mover, because there is a compression of material into the earth and vertical movement of the earth, which discloses the moveme....

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....the contention of the petitioner. Because, the vibra tory compactor does the function of putting waste vertically into the ground. Counsel for the petitioner has produced copy of the notification dated March 31, 1993 under KST Act. In the said notification, the vibratory compactor has been classified as earth moving equipment. However it is the contention of the respondent that the said notificati....