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M/s. Koutham Blue Metals Versus The Commercial Tax Officer

2016 (7) TMI 35 - MADRAS HIGH COURT

Levy of entry tax on goods vehicles - The contention raised by the petitioner is that the vehicle in question is not a motor vehicle and it operates on chains and it cannot ply in the road. - Held that:- the petitioner has purchased JS140, HD dipper, 0.63 bkt with Preclar. The photographs of the vehicle in question has also been produced before this Court which shows that the vehicle operates on chains and does not operate on inflated tyres. - Demand set aside - Decided in favor of petitioner. - .....

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f writ of certiorari to quash the order passed by the respondent dated 14.01.2015. In the said notice, the petitioner has been directed to file his objection against the proposal made by the respondent for levy of entry tax on goods vehicles. The contention raised by the petitioner is that the vehicle in question is not a motor vehicle and it operates on chains and it cannot ply in the road. The learned counsel submitted that a similar issue was considered by the Hon'ble First Bench of this .....

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h of this Court in the case of RDS Projects Ltd (supra). In the said case also, the petitioner had purchased certain machinery for carrying out sea protection works along the Ennore Expressway, Chennai. The question arose as to whether the petitioner therein was liable to pay entry tax as per the provisions of Tamil Nadu Tax on entry of Motor Vehicles Act, 1990. 5. The Hon'ble First Bench after taking into consideration the law and the subject pointed out that the question is whether the exc .....

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irst Bench of this Court has held as follows: 13. The above decisions would categorically show that the apex Court has made a distinction between vehicles fitted with chain plates like caterpillars and military tanks and others. The excavator referred to in Bose Abraham's case [2001] 121 STC 614 (SC) 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 s .....

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