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2017 (1) TMI 523 - HC - VAT and Sales TaxLevy of entry tax - JCB Excavator - Held that: - the aspect relating to, whether or not the subject vehicle would be chargeable to Entry Tax, has not been taken into account - the impugned order proceeds, on the basis that the JCB Excavator is a motor vehicle, as per provisions of Section 2(i) of the 1990 Act. The Division Bench of this Court in the case of RDS Projects Ltd. Vs Commercial Tax Officer, Chennai [2006 (11) TMI 559 - MADRAS HIGH COURT] has held that the excavators in question having regard to its distinguishing features from the other excavators has to be held as not "motor vehicle" falling under the definition of the term defined under section 2(28) of the Motor Vehicles Act, 1988 and therefore, not liable for entry tax. The impugned order is quashed, with a direction to the Assessing Officer, to recommence the proceedings, if necessary, against the petitioner, only after a physical examination of the subject vehicle. If, upon a physical examination of the subject vehicle, the Assessing Officer comes to the conclusion that the subject vehicle is a JCB Excavator, which moves on chains and is not adapted for use on road, as contended before me, then, the Assessing Officer will proceed, in accordance with the ratio of the judgment rendered in the RDS case, and thereafter pass appropriate orders - appeal allowed by way of remand.
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