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TMI Blog2009 (7) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ils, the required facts are that the appellant purchased a heavy vehicle chassis from M/s. Ashok Leyland Limited for which necessary tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959 was levied and paid. The said chassis was sent by the appellant to Bombay for the purpose of mounting a special tank and after completing the body building, the chassis, along with the tanker, was brought back to Tamil Nadu for which the appellant stated to have paid entry tax on the value of tank built on the chassis. When the appellant wanted to get the vehicle, namely, the fire truck registered under the provisions of the Tamil Nadu Motor Vehicles Act, the question arose as to whether the appellant was liable to pay entry tax as contemplated under the provisions of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 1990, hereinafter referred to as "the Act", on the whole of the vehicle, i.e., including the chassis, along with the body mounted on it. It was in the course of that process, when the registering authority insisted that the appellant to pay entry tax under the Act for the whole of the vehicle, the issue went before the third respondent. When the proceedings we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, 1983, contended that having regard to the specific reference to the body built on chassis of motor vehicles, which are meant for mounting of motor vehicles, having been separately mentioned in the said notification, for the purpose of prescribing the rate of tax, the body, which was built in another State and brought into the State of Tamil Nadu should be independently and exclusively treated as motor vehicle for the purpose of levy of tax under the Act. In support of his submission, the learned senior counsel for the appellant relied on the decision of the Division Bench of Allahabad High Court reported in (i) Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Pritam Singh [1968] 22 STC 414, (ii) the Division Bench decision of the Andhra Pradesh High Court reported in Pothula Subba Rao v. State of A.P. [1972] 30 STC 69, and (iii) the decision of the learned single judge of the Punjab and Haryana High Court reported in Ambala Coach Builders v. State of Haryana [1977] 39 STC 44. The learned senior counsel for the appellant lastly contended that in any event, the levy of tax at the rate of 20 per cent by treating the vehicle as one vehicle, as mentioned under serial No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on who brings a motor vehicle into a local area from any place outside the State for use or sale therein; and who owns the vehicle at the time of its entry into the local area; . . . (i) 'motor vehicle' means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988; Notes "The definition of this term in section 2(28) of the Motor Vehicles Act, incorporated here by reference is as under:- 'motor vehicle' or 'vehicle' means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetres; . . . (k) 'purchase value' means the value of a motor vehicle, as ascertained from the original invoice and includes the value of accessories fitted to the vehicle, insurance, excise duties, countervailin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained from the original invoice had to be taken into account. It is on the said value alone the entry tax liability can be assessed by the original authority. There is no dispute that the appellant is an "importer" as defined under section 2(g) of the Act and by virtue of section 3(2) of the Act, the appellant is liable to pay entry tax in the manner determined and as assessed by the third respondent. So far as the provisions of reduction in tax liability, as provided under section 4(2) of the Act, is concerned, the said benefit, in so far as the tax paid on the chassis registered is concerned, may not be available in the light of the specific provisions contained in the said sub-section. We are therefore of the considered opinion that by applying the above referred to provisions contained in section 2 and section 3(2) of the Act, the liability falls on the appellant and the impugned order dated October 10, 1994 was well determined. For the said reasons, we are not inclined to accept the submissions of the learned senior counsel for the appellant by relying upon the various decisions cited before us and consequently, the submissions of the learned Senior Counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ambala Coach Builders v. State of Haryana [1977] 39 STC 44 also cannot be applied to this case, inasmuch as, the said decision came to be rendered by applying a particular entry in Schedule A of the Haryana General Sales Tax Act, which provision varies in very many degrees, as compared to the provisions referred to in the earlier part of our order, as defined under the Act. We are therefore, not in a position to apply any of the decisions to the facts of this case. Having regard to our above conclusion, we do not find any good grounds to interfere with the order passed by the learned single judge upholding the impugned order. As far as the contention of the learned Senior Counsel for the appellant is concerned that based on different entries contained in the notification dated March 12, 1993, fixing different rates of tax, we can only state that it is a matter, which concern the quantum of tax liability determined by the third respondent, for which remedy of appeal is provided under the Act. When once an order of assessment under section 8 of the Act is passed, the appellant is entitled to work out his remedy by way of an appeal under section 13(1) of the Act, further appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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