TMI Blog2006 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to in Bose Abraham's case [ 2001 (2) TMI 890 - SUPREME COURT] was a motor vehicle fitted with inflated tyres and not chain plates like caterpillars or military tanks. The excavator in question in the present case is mounted on iron plates made into chain such as caterpillar vehicles or military tanks. Such an excavator is used for excavating the earth and loading in lorries and it cannot be used upon public roads, since the roads would get damaged by the chains. The excavator moves around only in work sites and it is not suitable or adapted for use in public roads. This position is also confirmed by the physical verification carried out by the respondent, as seen from his report extracted above. The Kerala High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Limited for execution of sea protection works along Ennore expressway in Chennai . For this work, the petitioner has purchased Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) against C form from M/s. Volvo India Pvt. Ltd. As these two machines were to be used for the sea protection works along the Ennore expressway in Chennai, after their purchase, the machines were brought inside the State of Tamil Nadu. 3. For the assessment year 2004-2005, the petitioner reported a total and taxable turnover of Rs. 7,76,53,677 and paid the tax. The respondent, through his proceedings dated April 20, 2006, completed the assessment. Subsequently, however, the respondent has issued a notice dated April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision for wheels or tyres. (b) A driver has to operate it. (c) Chains were mounted as belt on both the sides for movement. On operation, it moves on the earth. It digs and lifts the stones or sand by using bucket and hook. (d) It runs by diesel. (e) If it is taken moved on road, it would peel the surface of the road. In other words, it damages the surface of the road with chain belts. (f) Copy of literature and photocopies of excavator are enclosed. (g) Copy of two purchase bills enclosed. (h) Ascertained orally from RTO's office that the registration under Motor Vehicles Act is called for only for the vehicles which are roadworthy. 6. The learned Counsel for the writ petitioner/appellant strenuously conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic roads. He placed reliance on the decision of the apex court in Bose Abraham v. State of Kerala [2001] 121 STC 614. 8. The short question that falls for our consideration is whether an excavator not running on inflated tyres, but on iron chain plates such as a caterpillar vehicle or a military tank would be a motor vehicle coming within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 read with Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 and is, therefore, liable to tax under Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990. 9. The term vehicle has been defined in Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 as follows: 'Motor vehicle& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2(28) of the Act. It may move on iron flats made into a chain such as a caterpillar vehicle or a military tank. Both move from one place to another but are not suitable for use on roads. It is not that they cannot move on the roads but that they are not adapted, made fit or suitable for use on roads. They would, if used, dig and damage the roads. (emphasis supplied) 12. Reference may also be made to the decision of the apex court in Central Coal Fields Ltd. v. State of Orissa [1992] 2 SCR 982 wherein the apex court held as follows: ...Pictures of various types of dumpers have also been sent to us which indicate prominently one factor that these dumpers run on tyres, in marked contrast to chain plates like caterpillars or military ..... X X X X Extracts X X X X X X X X Extracts X X X X
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