TMI Blog2014 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Reliance Industries Ltd. (2011 (7) TMI 1043 - GUJARAT HIGH COURT) and can be said to be Motor Vehicle. Merely because 'Dumper' is not specifically mentioned in the entry at Serial No. 1 of Part I of the Schedule to the Act but if it is found to be Motor Vehicle, in that case, it cannot be said that the 'Dumper' is not subjected to entry tax. Considering the fact that 'Dumper' can be said to be Motor Vehicle, the same is subjected to entry tax under the Act. Under the circumstances, when 'Dumper', can be said to be Motor Vehicle it will be 'specified goods' covered under entry at Serial No. 1 of Part I of the Schedule to the Act and, therefore, the same is subjected to payment of entry tax under the aforesaid Act. Under the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry and, therefore, is not subjected to payment of entry tax under the Act. By quashing and setting aside the aforesaid orders and allowing the said appeals and holding so the learned tribunal has directed the Department to refund the amount of entry tax recovered under the Act. 2. Heard Shri Jaimin Gandhi, learned AGP appearing on behalf of the petitioner and Shri Sudhir Mehta, learned advocate appearing on behalf of the respondent. 3. The short question, which is posed for consideration of this Court is, Whether the 'Dumper' can be said to be 'Motor Vehicle' and can be subjected to entry tax under the Act, more particularly, treating the same as 'specified goods' under entry at Serial No. 1 of Part I of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no specific mention about the 'Dumper' and, therefore, the learned tribunal has rightly held that the 'Dumper' was not subject to payment of entry tax under the Act. It is submitted that as there is no specific mention to the 'Dumper in the said entry at Serial No. 1 of Part I of the Schedule to the Act, it would be under Entry 39(6) or 98A of the Gujarat Sales Tax Act, 1969. 6. Heard the learned advocates appearing on behalf of the respective parties at length. At the outset, it is required to be noted that the short question, which is posed for the consideration of this Court is, Whether the 'Dumper' can be said to be Motor Vehicle or not?. The same came to be considered by the Division Bench of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scooters, Mopeds is subjected to entry tax under the Act as observed hereinabove and as per the decision of the Division Bench of this Court in the case of Reliance Industries Ltd. (Supra) and can be said to be Motor Vehicle. Merely because 'Dumper' is not specifically mentioned in the entry at Serial No. 1 of Part I of the Schedule to the Act but if it is found to be Motor Vehicle, in that case, it cannot be said that the 'Dumper' is not subjected to entry tax. Considering the fact that 'Dumper' can be said to be Motor Vehicle, the same is subjected to entry tax under the Act. 7. Under the circumstances, when 'Dumper', can be said to be Motor Vehicle it will be 'specified goods' covered under ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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