https://www.taxtmi.com/caselaws?id=162611 An excavator mounted on iron chain plates and used only for work-site operations was held not to be a motor vehicle under the Motor Vehicles Act definition adopted in the Tamil Nadu entry tax law, because it was not adapted for use upon roads. Physical verification showed no wheels or tyres, movement only on chains, and incapacity for road use without damaging the surface. The machine was treated as a special-purpose work-site apparatus rather than a road-suitable vehicle, and it therefore fell outside the entry tax net. A mechanically propelled machine is not a motor vehicle for entry tax purposes unless it is fit for use on public roads. en-us Thu, 02 Nov 2006 00:00:00 +0530 Thu, 15 Feb 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162611 An excavator mounted on iron chain plates and used only for work-site operations was held not to be a motor vehicle under the Motor Vehicles Act definition adopted in the Tamil Nadu entry tax law, because it was not adapted for use upon roads. Physical verification showed no wheels or tyres, movement only on chains, and incapacity for road use without damaging the surface. The machine was treated as a special-purpose work-site apparatus rather than a road-suitable vehicle, and it therefore fell outside the entry tax net. A mechanically propelled machine is not a motor vehicle for entry tax purposes unless it is fit for use on public roads. Case-Laws VAT and Sales Tax Thu, 02 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162611