TMI Blog2011 (1) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents ORDER The petitioner is a proprietary concern engaged in the business of stone crushing in the name and style of M/s. Vijaya Durga Stone Crushers. They statedly purchased a truck mounted chain run excavator from M/s. Volvo India Private Limited, Bangalore vide invoice No. VDE/BLR/0206/2008-2009 dated June 24, 2008 for ₹ 54,06,000. The second respondent issued show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchase/entry of all motor vehicles including cranes, excavators, JCVs, road rollers and other earth moving equipment except tractors and power tillers under the provisions of the Entry Tax Act. Aggrieved by the said circular, the petitioner filed the instant writ petition seeking its invalidation. Inter alia, the petitioner, mainly contends that the Commissioner has no power or jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not specifically conferred with any power to issue instructions to subordinate officials in so far as the method and manner of levy and collection of tax on the vehicles (whether or not motor vehicles) under the provisions of the Entry Tax Act is concerned. This does not, however, mean that as head of the Commercial Taxes Department, the Commissioner is precluded from issuing circulars bring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the assessing officer depending upon the facts and circumstances of each case, after considering all the objections raised by the owners of such vehicles. In that view of the matter, that portion of the circular which specifically instructs the assessing officers to levy and collect entry tax cannot be sustained. While saying this, we may not be understood to have held that the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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