upon the petitioner to produce vehicles commercially known as 'Diesel Mogurt Dumpers -- DR SO Model' for registration under the Motor Vehicles ... respondent) to forbear from insisting upon the registration of the Dumpers belonging to the petitioner, under the provisions of the Act, and from visiting
Machinery that is to say-
(i)(a) Earth Movers, such as dumpers, dippers, bulldozers and the like;
(b) Parts and accessories of earthmovers (other than ... classes of Earth Movers and by way of illustration, it speaks of dumpers, dippers, bulldozers and anything akin to those machineries. Therefore, by this Entry
demandingwthie:'__'t:a;<,""in
respect of the dumpers, shovels, forkiift, pay |oad_e';rs,. cranesl ... theiisaidhcaiseiv, vAi3:'if§ij_'{i_.ment that the
dumpers are not upon the roads
and are therefore t'héj
Engineering and Locomotive Company Limited, explaining that there is no difference between dumpers and tippers, though the terminology used is different. The only ground ... question are not mentioned in the Government Notification in which only dumpers, rockers and showels are eligible for exemption subject to satisfying the conditions laid
YASHAVANT NAGAR, AKLUJ, TQ. MALSHIRAS,
DIST. SOLAPUR-434 104,
OWNER OF DUMPER BEARING NOMH ... 162401/31/2013/779,
VALID FROM:27.10.2012 TO 26.10.2013,
INSURER OF DUMPER NO.MH-45-0136),
3. SHAMGONDA S/O ADAGONDA PATIL,
AGE: 43 YEARS
YASHAVANT NAGAR, AKLUJ, TQ. MALSHIRAS,
DIST. SOLAPUR-434 104,
OWNER OF DUMPER BEARING NOMH ... 162401/31/2013/779,
VALID FROM:27.10.2012 TO 26.10.2013,
INSURER OF DUMPER NO.MH-45-0136),
3. SHAMGONDA S/O ADAGONDA PATIL,
AGE: 43 YEARS
YASHAVANT NAGAR, AKLUJ, TQ. MALSHIRAS,
DIST. SOLAPUR-434 104,
OWNER OF DUMPER BEARING NOMH ... 162401/31/2013/779,
VALID FROM:27.10.2012 TO 26.10.2013,
INSURER OF DUMPER NO.MH-45-0136),
3. SHAMGONDA S/O ADAGONDA PATIL,
AGE: 43 YEARS
YASHAVANT NAGAR, AKLUJ, TQ. MALSHIRAS,
DIST. SOLAPUR-434 104,
OWNER OF DUMPER BEARING NOMH ... 162401/31/2013/779,
VALID FROM:27.10.2012 TO 26.10.2013,
INSURER OF DUMPER NO.MH-45-0136),
3. SHAMGONDA S/O ADAGONDA PATIL,
AGE: 43 YEARS
regard to the amount involved.
3. The second question pertains to the dumpers and tippers belonging to the assessee. The assessee used them to lift ... part of the work. The contention of the Revenue is that the dumpers and tippers are not used in the manufacture of any article
roads. After so holding, the Court proceeded to examine whether the dumpers, rockers and tractors which are also used in mining operations can be said ... concerned, having regard to the fact that the dumpers and rockers are motor vehicles which are not taken out of that category
