https://www.taxtmi.com/caselaws?id=162470 A mechanical paver finisher used for spreading concrete mixed with coal tar on roads was held not to be a motor vehicle for entry tax purposes because it was not adapted for use upon roads within the Motor Vehicles Act definition, was carried on a lorry between sites, and was not shown to be registered as a motor vehicle. The Court treated it as other machinery under the relevant entry and noted that this category was exempt under the notification dated 03.06.1998 with retrospective effect. The levy and collection of entry tax were therefore unlawful, and the refund direction in favour of the writ petitioner remained undisturbed. en-us Wed, 26 Nov 2003 00:00:00 +0530 Thu, 27 Feb 2014 14:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162470 A mechanical paver finisher used for spreading concrete mixed with coal tar on roads was held not to be a motor vehicle for entry tax purposes because it was not adapted for use upon roads within the Motor Vehicles Act definition, was carried on a lorry between sites, and was not shown to be registered as a motor vehicle. The Court treated it as other machinery under the relevant entry and noted that this category was exempt under the notification dated 03.06.1998 with retrospective effect. The levy and collection of entry tax were therefore unlawful, and the refund direction in favour of the writ petitioner remained undisturbed. Case-Laws VAT and Sales Tax Wed, 26 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162470