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of <h1>Orissa Court Rules Tractor Trailers Exempt from Entry Tax, Not Classified as Motor Vehicles Under Relevant Acts.</h1> <h3>M/s. Aman Enterprises Versus State of Odisha and others</h3> The HC of Orissa ruled in favor of the revision petitioners, concluding that entry tax was not leviable on tractor trailers under the Orissa Entry Tax ... Levy of Entry tax - product being a tractor trailer - Interpretation of the definitions of 'motor vehicle' and 'vehicle' under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999 - HELD THAT:- The definition given of ‘motor vehicle’ and ‘vehicle’ in section 2 (28) (Act of 1988). Section 2(h) in the Entry Tax Act defines only motor vehicle to mean the same as defined in clause (28) of section 2 (Act of 1988) excluding, inter alia, tractor. There is no dispute that product manufactured by petitioner does not have a motor. As such, it can only find meaning as given for ‘vehicle’, by section 2 (28) in Motor Vehicles Act. 1988. Section 2(h) in Entry Tax Act, 1999 defines ‘motor vehicle’. There is no definition of ‘vehicle’ in that Act. The question is answered in the negative and in favour of petitioner - Petition allowed. Issues:1. Whether entry tax is leviable on a tractor trailerRs.2. Whether a tractor trailer qualifies as a motor vehicle under the Orissa Entry Tax Act, 1999Rs.3. Interpretation of the definitions of 'motor vehicle' and 'vehicle' under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999.Analysis:The judgment delivered by the High Court of Orissa involved a dispute regarding the levy of entry tax on a tractor trailer. The revision petitioners argued that entry tax should not be applicable to the product, which is a tractor trailer. The petitioners relied on previous orders and judgments to support their claim. They contended that a tractor trailer should not be considered a motor vehicle for the purpose of the Orissa Entry Tax Act, 1999. The revision petition was filed against an order of the Odisha Sales Tax Tribunal, which ruled against the petitioners.The opposing party argued that a tractor trailer is not a tractor and therefore should not be excluded from the definition of a motor vehicle under the Orissa Entry Tax Act, 1999. The standing counsel for revenue emphasized a Supreme Court judgment to support their argument that a trailer, even though drawn by a motor vehicle, is considered a motor vehicle itself. However, the petitioners distinguished this judgment by highlighting the specific question at issue in their case regarding the chargeability of entry tax on trailers attached to and hauled by a tractor.The court examined the definitions of 'motor vehicle' and 'vehicle' under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999. It was noted that the product manufactured by the petitioners did not have a motor, leading to the conclusion that it should be classified as a 'vehicle' as defined in the Motor Vehicles Act, 1988. Since the Orissa Entry Tax Act, 1999 only defined 'motor vehicle' and not 'vehicle,' the court accepted the petitioners' argument and ruled in their favor. The court distinguished the cited Supreme Court judgment based on the specific facts of the case at hand.Ultimately, the court allowed the petitions and disposed of the matter in favor of the revision petitioners, concluding that entry tax was not leviable on the tractor trailers in question. The judgment provided a detailed analysis of the legal definitions and interpretations involved in determining the applicability of entry tax to the specific type of product under consideration.
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