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2013 (5) TMI 428 - HC - VAT and Sales TaxPetitioner was asked to pay tax or to furnish a security in the form, prescribed under Rule 35(4) of the Tamil Nadu General Sales Tax Rules, 1959 for not remitting the Entry Tax at 13% under Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles carrying excavator into Local Areas Act, 1990, before 20.09.2005, to the Commercial Tax Officer II, Theni, Petition was filed for the release of the vehicle. Court passed the interim order. Respondent submitted that the respondent has rightly exercised his power under Section 42(3)(b) of the Act for imposition of tax. He has also given an option for compounding the offence. For the abovesaid reason, he prayed for dismissal of the writ petition. Held that - It is well settled that the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, is not applicable to the excavator and therefore, the Entry Tax for excavator has not been paid. The contention of the petitioner that he had already paid Central Sales Tax at the time of purchase of the excavator from Dharwad, has not been disputed by the respondent by filing any counter affidavit. As levy of Entry Tax is not applicable to the excavator, the impugned notice is liable to be set aside on the ground of jurisdiction and accordingly, set aside. The writ petition is allowed.
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