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2014 (9) TMI 302 - HC - VAT and Sales TaxLiability of entry tax - Taxability of dumper - Whether the 'Dumper' can be said to be 'Motor Vehicle' and can be subjected to entry tax under the Act, more particularly, treating the same as 'specified goods' under entry at Serial No. 1 of Part I of the Schedule to the Act - Held that:- Motor Vehicles including Motor cars, Motor taxcabs, Motoettes, Motor omnibuses, Motor vans, Motor lorries, Motor cycles, Motorcycle combinations, Motor scooters, Mopeds is subjected to entry tax under the Act as observed hereinabove and as per the decision of the Division Bench of this Court in the case of Reliance Industries Ltd. (2011 (7) TMI 1043 - GUJARAT HIGH COURT) and can be said to be Motor Vehicle. Merely because 'Dumper' is not specifically mentioned in the entry at Serial No. 1 of Part I of the Schedule to the Act but if it is found to be Motor Vehicle, in that case, it cannot be said that the 'Dumper' is not subjected to entry tax. Considering the fact that 'Dumper' can be said to be Motor Vehicle, the same is subjected to entry tax under the Act. Under the circumstances, when 'Dumper', can be said to be Motor Vehicle it will be 'specified goods' covered under entry at Serial No. 1 of Part I of the Schedule to the Act and, therefore, the same is subjected to payment of entry tax under the aforesaid Act. Under the circumstances, the impugned orders passed by the learned tribunal holding contrary cannot be sustained and the same deserves to be quashed and set aside - Decided in favor of Revenue.
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