TaxTMI 
TaxTMI 
2016 (7) TMI 790
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....der will fall under expression machinery, thereby falling within Entry No.35 of notification, dealing with machinery used in excavation in works contract and not under Entry No.87 of ScheduleII of the Gujarat Value Added Tax Act, 2003? (B) Whether the Tribunal has erred in not giving an independent finding that, all the items under consideration were actually used for the purpose of execution of works contract as required by Entry 35 of notification issued under section 5(2) of the Gujarat Value Added Tax Act, 2003?" 2. We notice that the equipments involved are in the nature of loader used in execution of works contract and, therefore, would not be part of entry 35. Case of the Government is that being a motor vehicle, they cannot be tre....
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....he nature of equipments and its different uses. The appellant had produced extensive materials to establish before the Tribunal that equipments were in the nature of machines. Quite apart from the equipments being used for the purpose of construction related activities, we may usefully refer to two judgments cited by the counsel for the assessee. In case of Ambica Woods Works (supra), a Division Bench of this Court was considering screen printing block tables of wood sold to textile mills. The question was whether the same can be treated as accessories to machineries. In this context it was observed that in order to be a machinery, four factors must exist, namely; a complete and integrated collection of several objects or articles; these ob....
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....l, pertains to machinery including parts and accessories thereof used in the execution of the works contract. Admittedly, there is no separate entry for motor vehicles. Therefore, when a question arises where certain equipment is a machinery which is used in the execution of the works contract, the fact that it also happens to be a motor vehicle, would be wholly insignificant. In other words, if an equipment satisfies description of being a machinery used in execution of works contract, the fact that it also happens to be a motor vehicle, would not change this fundamental feature which would be sufficient to bring the equipment within the purview of entry 35. In absence of any specific entry pertaining to motor vehicle, merely because a cer....
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....se(b) of subsection 2 of Section 80HHC in 1991 in our opinion, indicates the carving out of a specific class from the generic class of minerals and ores. This means that were it not for the exception, the specific processed minerals and ores would have been covered by the words minerals and ores, it also indicates that only the minerals and ores subjected to the process of cutting and polishing would be entitled to the benefit of Section 80HHC meaning thereby that all other species of processed minerals and ores would continue to be covered by the general exclusion applicable to the generic class. The 1991 Amendment to Section 80HHC thus conclusively demonstrates that the words minerals and ores msut be construed widely and in an unrestrict....