2012 (3) TMI 390

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....the business of civil and mining works contract. In registration certificate the entries are of bricks, sand, cement, rod, hardware, electrical goods, equipments, sanitary ware and machineries. It is specifically mentioned that the petitioner is engaged in the works contract and also in mining works contracts. The petitioner purchased some earth moving machineries from different parts of the country and petitioner demanded C form for those purchase so as to get the benefit of tax. The petitioner's contention is that since 2005 till 2008 he was regularly given C form by the same authority but when he demanded for the purchase of the year 2009, the C form was declined by order dated March 7, 2010. The assessing officer after taking not....

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....y mentioned that the petitioner is engaged in the mining operation. The relevant entry for our consideration is entry No. 25, Schedule II of the Jharkhand Value Added Tax Act, 2005. This entry says as under: "25. Capital goods or plants and machineries such as all types of plants, machineries, equipments, apparatus, tools, engineering goods, appliances their components, spare parts accessories, pollution/ quality control equipments; instrumental-B Oc incubator, Coc apparatus, ion analyzer; air pollution control equipment-filters (fabric filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wel scrubbers, particle analyzer (SO2 CO, Nox, hydrocarbons, chlorine, fluorine, etc.), personal samplers, detectors (for gras....

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.... tube, sampling train (for ambient/stack air quality monitoring), smoke meter, mist eliminator." In entry No. 25 all earth moving machineries have been included and to make it clear that, some of machineries have been named by their nature and way of working and thereafter words have been used "and all other similar implements and machineries in this category", which is clear from the language "earth moving machineries such as excavator, hydraulic excavators colampshell, droiline, rock breakers, mini-excavators, crawler, cranes, wheeled cranes, wheel-loaders, front end loaders, shovels, breakhoc and articulated cranes and all other similar implements and machineries in this category; their spare parts, accessories and components thereof ....