https://www.taxtmi.com/caselaws?id=163695 Entry tax liability for excavator machinery depends on whether the equipment falls within the statutory definition of a "motor vehicle" under section 2(28) of the Motor Vehicles Act, 1988. Where that character is disputed, the authority must first undertake proper physical verification of the machinery and then apply the legal test before fixing tax liability. The article also notes that objections raised by the assessee must be considered, and that an assessment made without such examination is not sustainable. The matter was therefore remitted for fresh decision after inspection, in line with the earlier Division Bench direction. en-us Thu, 28 Jun 2007 00:00:00 +0530 Mon, 07 Apr 2014 16:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163695 Entry tax liability for excavator machinery depends on whether the equipment falls within the statutory definition of a "motor vehicle" under section 2(28) of the Motor Vehicles Act, 1988. Where that character is disputed, the authority must first undertake proper physical verification of the machinery and then apply the legal test before fixing tax liability. The article also notes that objections raised by the assessee must be considered, and that an assessment made without such examination is not sustainable. The matter was therefore remitted for fresh decision after inspection, in line with the earlier Division Bench direction. Case-Laws VAT and Sales Tax Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163695