TMI Blog2018 (6) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... should be redone by considering the petitioner's objections. In the result, this writ petition is disposed of by directing the petitioner to treat the impugned order as a show cause notice and submit their objections within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the objections, the respondent shall consider the same as well as the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up for final disposal. 2. The petitioner has filed this writ petition challenging the assessment order under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act ) dated 28.03.2018 for the assessment year 2015-16 primarily on two grounds. 3. The first ground on which the petitioner has challenged the assessment order is on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said case, the Hon'ble Division Bench was considering as to whether entry tax is payable in respect of the Hydraulic Excavator, wherein it was held that the excavators are not motor vehicles falling within the definition of the term as defined under Section 2(28) of the Motor Vehicles Act, 1988. 6. Considering the above facts, this Court is of the view that the assessment should be redone b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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