Excise Tariff Act, 1985 wherein equipment is specifically included in the definition as machine and therefore cannot be considered as a legal circular. Moreover, when
that the above two machines have chained wheels and so, they cannot be transported on roads and therefore, these machines were transported to the Ennore ... case of the petitioner that the above machines are not motor vehicles or vehicles coming within the definition of Section 2(i) of the Tamil
definition of a computer is possible or available because the type of computer functions, capacities and technology involved is rapidly changing.
A simple definition ... achieve a particular result, Section 2(ffc) .
The definition is probably adopted from the definition given by World Intellectual Property Organisation, Draft Model Provision
that second-hand photocopier machines, air-conditioners, diesel generating sets are also covered under the definition of 'second-hand goods' and their import ... that the second-hand photocopying machines etc. are also covered under the definition of "Second-hand goods" and their import is governed
type and nature of vehicles/machines. The question to be considered is as to whether such vehicle/machine is "motor vehicle ... shows that the machines/vehicles in question in different petitions were as under:
SCA No. Type or Nature of the machine/vehicle
9976/99 Motor
Elctro Ferro Alloys Pvt.Ltd,, ... vs Department Of Income Tax on 16 March, 2006
IN
machines, then they will be covered by the explanation to Rule 57Q. "Plant, no doubt, has wide connotation and covers machine, machinery, equipment, parts ... with the definition of "capital goods" under Rule 57Q, which included plant as well as components of plant. The definition of "capital
pinion manufacturers, with the help of shearing machines and glass cutting. On a consideration of the definition of manufacture under Section
definition of Section 2 (e-1) of the Act shows that the process of cutting is not being included within the definition of manufacture. Thus ... pinion manufacturers, with the help of shearing machines and glass cutting. On a consideration of the definition of manufacture under Section
Trade Tax Act, the definition of new unit, itself excluded factory or workshop were used machines or accessories or components were used.
11. According ... these machines cannot be said to be new machines. Similarly the Trade Tax Tribunal has further recorded a categorical finding that the machines, which were