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2022 (12) TMI 717 - HC - VAT and Sales TaxLevy of Entry tax - tractor trolly ‘motor vehicle’ - Section 2 (h) of the Orissa Entry tax Act, 1999 (OET Act) - HELD THAT:- It is evident from a comparison of both the definitions that while Section 2(h) of the OET Act adopts the definition of the Motor Vehicle as contained in Section 2(28) of the MV Act, it excludes from that definition ‘any tractor, earth mover, excavator, bulldozer or road-roller”. Interestingly, Section 2 (28) of the MV Act includes ‘trailer’ whereas Section 2(h) of the OET Act does not. Section 2 (28) of the MV Act envisages ‘trailer’ being attached to the vehicle. There is no exclusion of ‘tractor’ from the definition of ‘motor vehicle’ under the MV Act. However, there is such exclusion under Section 2(h) of the OET Act. A trailer attached to a tractor by itself cannot be classified as ‘motor vehicle’. It is nobody’s case that the trolly has any ‘motor’ so as to attract such a definition. The Court notes that the impugned order of the Tribunal while noticing Section 2(h) of the OET Act stops short of noticing what was excluded from the definition. The conclusion of the Tribunal that ‘trolly’ is comprehended in the definition completely misses the point that the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. In fact, the Tribunal notes that under Section 2(46) of the MV Act ‘trailer’ has been separately defined to mean any vehicle ‘drawn or intended to be drawn by a motor vehicle’ - As far as the OET Act is concerned, since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. This Court answers the question framed in the negative i.e. in favour of the Petitioner Assessee and against the Department, sets aside the impugned order of the Tribunal and restores the order of the 1st Appellate Authority - the revision petition is allowed.
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