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2006 (2) TMI 602 - HC - VAT and Sales TaxEntry tax as per the Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Whether an excavator not running on inflated tyres, but on iron chain plates such as a caterpillar vehicle or a military tank would be a motor vehicle within the meaning of section 2(28) of the Motor Vehicles Act, 1988 read with section 2(1)(j) of the Kerala Tax - HELD THAT:- Apex Court in Bose Abraham's case[2001 (2) TMI 890 - SUPREME COURT], also has taken the view that excavators and road rollers are motor vehicles within the meaning of sub-section (28) of section 2 read with section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. The excavator in question is mounted on iron plates made into chain such as caterpillar vehicle or a military tank. Such an excavator is used for excavating the earth and loading in lorries. The decisions in Central Coal Fields Ltd. v. State of Orissa [1992 (4) TMI 239 - SUPREME COURT] would categorically show that the apex Court itself had made a distinction between vehicles fitted with chain plates like caterpillars and military tank and others. The excavator referred to in Bose Abraham's case, was a motor vehicle fitted with inflated tyres and not chain plates like caterpillars or military tank. Thus, we are in agreement with the learned single Judge that the excavators fitted with chain plates like caterpillars like military tanks are not motor vehicles within the meaning of sub-section (28) of section 2 of the Motor Vehicles Act read with section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. Appeal therefore lacks merit and the same would stand dismissed.
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