total amount payable by the assessee on instalment basis for acquisition of dumpers should be treated as part and parcel of the cost ... year relevant to the assessment year 1974-75, the assessee purchased tow dumpers from Messrs. Hindustan Motors Ltd. The Price of these dumpers
averred by the petitioner that Excavators are commonly known as 'Dumpers' and the said dumpers, are self designed for off high way operation ... filed reply affidavit and it is submitted that the dumpers or Excavator or for that matter Earth Mover machineries are nothing but a 'motor
diesel engines assembled 208 vehicular type of diesel engines were fitted on dumpers.
4. On receipt of this information the Assistant Collector of Customs informed ... Indian Tariff Code. the Government felt that the dumpers was being used as a conveyance and the engine fitted on such dumpers do not fall
thus :
"Whether, on the facts and circumstances of the case, the dumpers are 'road transport vehicles' on which no depreciation is allowable ... relevant previous year, the assessee purchased four Tata 1210 conventional control dumpers at a cost of Rs. 5,27,521 and claimed development rebate thereon
them i.e pay loader which seemingly is similar to a dumper with a difference that the dumper has a bucket on the back side ... activities where material is picked up by pay loader and discharged in dumpers for onward transportation of material at distant location. The pay loaders
Panaji to Pune. The other vehicle involved in the accident was a dumper-truck (hereinafter referred to as "the dumper") owned ... appellant in First Appeal Nos. 246 to 251 of 1987. The dumper was coming from the opposite side. There was a collision between two vehicles
dozing and levelling and loading of iron ore extracted into the dumpers. There is no dispute that none of these machineries are fitted with rubber ... Shovels, (2) Drill Master, (3) Caterpillar Bull-dozers, (4) Rockers, (5) Dumpers, (6) Motor Grader, (7) Tractors and (8) Fargo Truck fitted with serving tank
ascending, there was a 'U' turn. A dumper was descending the ghat and an accident took place as a result of which ... been driving at a high speed and it was the dumper which had given a dash. An independent witness who was a passenger
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(3)
driver of a dumper vehicle bearing registration No.
MH-18/E7190, alleging that his death ... undisputed that deceased Bajirao was
employed as driver on the dumper vehicle, bearing
registration No. MH-18/E7190 owned by original
respondent
Respondent No.2 claimed to be the owner of the offending Motor
Dumper bearing No. MH-04-CG-2262. It was the case ... about 9:00 hrs, near Vile Parle, Mumbai when the offending
Motor Dumper No. MH-04-CG-2262 came from behind in rash and
negligent