https://www.taxtmi.com/caselaws?id=105088 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. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 05 Jan 2026 23:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105088 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. Case-Laws Indian Laws Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105088