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2018 (2) TMI 121

Head Note:
Motor Vehicle or not? - Tata Hitachi Model EX 200 LC Hydraulic Excavator with HD Bucket and kit loaded on Truck No.HR 38 F 1131 - Petitioner has contended that Tata Hitachi Model EX 200 LC Hydraulic Excavator is not a motor vehicle as defined in Clause 28 of Section 2 of the Motor vehicles Act, 1988 and therefore, cannot be brought under tax net - whether Tata Hitachi Model EX 200 LC Hydraulic Excavator is a motor vehicle, falling within Section 2 (i) of the Motor Vehicles Act, 1988 and whether tax has to be paid?

Held that: - In RDS Projects Ltd., Vs. Commercial Tax Officer, Chennai, [2006 (11) TMI 559 - MADRAS HIGH COURT], a Hon'ble Division Bench of this Court, directed physical inspection of the machines and file a report. After considering the report, the Hon'ble Division Bench of this Court framed a question, as to whether the excavator not running of tyres but on iron chain plates such as, the caterpillars and military tanks and others, would fall within the definition of Section 2 (i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 read with Section 2 (28) of the Motor Vehicles Act, 1988, and whether, liable to pay tax under Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990 - it was held in the case that 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.

Petition allowed.

 


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