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2016 (7) TMI 35 - HC - VAT and Sales TaxLevy of entry tax on goods vehicles - The contention raised by the petitioner is that the vehicle in question is not a motor vehicle and it operates on chains and it cannot ply in the road. - Held that:- the petitioner has purchased JS140, HD dipper, 0.63 bkt with Preclar. The photographs of the vehicle in question has also been produced before this Court which shows that the vehicle operates on chains and does not operate on inflated tyres. - Demand set aside - Decided in favor of petitioner.
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