Motor vehicle classification for entry tax includes excavators and road rollers, with taxability upheld under the adopted statutory definition.

Excavators and road rollers were treated as motor vehicles for entry tax purposes because the statute adopted the Motor Vehicles Act definition, and their specialised or confined use did not alter their character as road-use vehicles. The entry tax levy operated on entry into a local area for use, sale or consumption, not on the broader vehicle-tax concept of road suitability. The challenge to taxability failed. The question whether a particular vehicle had in fact entered a local area was left for assessment proceedings.

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Issues: Whether excavators and road rollers are motor vehicles within the meaning of the relevant entry tax legislation so as to attract levy on entry into local areas.

Analysis: The levy under the entry tax law was held to operate on the entry of goods into a local area for use, sale, or consumption, and not on the suitability of a vehicle for road use in the sense relevant to motor vehicle taxation under the State's vehicle tax entry. The definition of motor vehicle in the entry tax statute adopted the meaning in the Motor Vehicles Act, and the Court held that excavators and road rollers, being registered under that Act and admittedly suitable for use on roads, did not cease to be motor vehicles merely because they were put to a confined or specialised use. The issue whether a particular vehicle had in fact entered a local area for the purposes of assessment was left to be dealt with in assessment proceedings.

Conclusion: Excavators and road rollers are motor vehicles for the purposes of the entry tax levy, and the challenge to taxability fails.

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