a)The assessee was engaged in the business of manufacturing vibratory compactor. It claimed that the said equipment was earth mover entitled to concessional tax rate under Notification Nos. FD 117 CSL 2001(I) and FD 117 CSL 2001 (II), dated 26-7-2001
b)The Assessing Officer held that the vibratory compactor would not come within the purview of earth mover and further said that it was general category machinery falling under SL. No. 1(iii)(a) of Part M of the Second Schedule to the Act.
c)Both, the First Appellate Authority and the Tribunal confirmed the order of the Assessing Officer.
d)Aggrieved by the order of appellate authorities, assessee filed the instant appeal before the High Court:
The High Court held in favour of assessee as under:
1)The assessee had produced copy of the notification dated 31-3-1993 issued under the Karnataka Sales Tax Act. In the said notification the vibratory compactor had been classified as earth moving equipment.
2)However, it was the contention of the revenue that the said notification had been withdrawn. Withdrawing of the notification would be of no consequence, when it was the stand of the Government that vibratory compactor had been classified as earth moving machine.
3)In that view of the matter, the vibratory compactor was earth moving machinery entitled to concessional tax rate under Notification Nos. FD 117 CSL 2001 (I) and FD 117 CSL 2001 (II), dated 26-7-2001 – L & T CASE EQUIPMENTS (P.) LTD. V. COMMISSIONER OF COMMERCIAL TAXES  49 taxmann.com 563 (Karnataka)