Earthmoving Machine/
Construction Equipment/Excavator is different. Then
whether this JCB/Earthmoving Machine/Construction
Equipment/Excavator is coming within the definition of
transport vehicle because ... drawn by a motor vehicles."
16. As per this definition, the JCB/Earthmoving
Machine/Construction Equipment/Excavator definitely is
not coming within the definition
Reproducing Machine viz. Stencil Duplicating Machine. Therefore the Electronic Stencil Scanner itself cannot be classified as a "Reproducing Machine.
Under the circumstances ... that the electronic stencil scanner did not come under the definition of reproducing machine and allowed the appeal. But, the Government of India in exercise
said judgment
was, "whether the Xerox machine is to be considered
as duplicating machine, falling under Entry-12 of the
First Schedule ... machinery or machinery. Therefore, the
duplicating machine i.e, Xerox machine is a machine
which falls within the definition of 'machine'.
9. Insofar
driver of the offending vehicle.
13. Whether the crop harvesting machine falls
within the definition of 'motor vehicle' is a question ... Division Bench of this Court wherein a harvesting
machine is also included in the definition of 'motor
vehicle'. The Tribunal did not consider
Gadhilingappa @ Gadhilinga S/O Ulluru ... vs K. Guleppa S/O K Lingappa on 20 April
definition of the term "machinery" and hence the difficulty. It is unnecessary to consider whether "charaka" is a machine ... nail extractor is a machine and a hand ginning apparatus is a machine. Thus even in its ordinary sense 'machine' would seen
under different sub-heads under Item 17. In the absence of any definition of the several varieties of paper, they have to be understood ... before using on the printing machine."
The second respondent while he refers to the definition of cartridge paper and offset paper in the glossary
short question that arises for our consideration is whether sewing machine could be subject to tax under Entry Tax and brought under Entry ... this Entry and held that sewing machines do not fit in to the concept of definition of 'Industrial Machinery' under Entry
fall under
the OTS scheme. Even if the definition of equipment as
all instruments, office machines and such other electro-
mechanical or electrical appliances that
armed forces of the Union];
16. A reading of the above definition makes it clear
that in order to answer the description ... would
bring the said person within the said definition. The workers
who actually work on the machines, no doubt are employed in
the manufacturing process
