https://www.taxtmi.com/caselaws?id=221392 Entry tax under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 was payable on a chassis brought into the State for use on public roads, because the statutory definition of motor vehicle included a chassis and subsequent fitting of a bus body did not alter its taxable character. The later insertion of the word "consumption" in section 3 did not create a new charging basis or change the existing liability, as the levy had already been attracted on the facts. The Tribunal's view was therefore held unsustainable, and the assessment and first appellate orders were restored. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 08 Mar 2013 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221392 Entry tax under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 was payable on a chassis brought into the State for use on public roads, because the statutory definition of motor vehicle included a chassis and subsequent fitting of a bus body did not alter its taxable character. The later insertion of the word "consumption" in section 3 did not create a new charging basis or change the existing liability, as the levy had already been attracted on the facts. The Tribunal's view was therefore held unsustainable, and the assessment and first appellate orders were restored. Case-Laws VAT and Sales Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221392