https://www.taxtmi.com/caselaws?id=264771 The Karnataka Entry Tax Act creates a separate charging scheme for goods and motor vehicles, and the term "motor vehicle" is determined by its own definition under the Act read with the Motor Vehicles Act, 1988. Earlier sales tax rulings treating vibratory compactors as earth-moving machinery were not controlling because they arose under a different statute with a different classification structure. Absence of a registration certificate does not by itself exclude a compactor from motor-vehicle treatment if it otherwise fits the statutory definition. The discussion is reinforced by authority indicating that machines adapted for road use may still qualify as motor vehicles for entry tax purposes, making the statutory definition decisive for liability. en-us Thu, 10 Jul 2014 00:00:00 +0530 Thu, 01 Oct 2015 11:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264771 The Karnataka Entry Tax Act creates a separate charging scheme for goods and motor vehicles, and the term "motor vehicle" is determined by its own definition under the Act read with the Motor Vehicles Act, 1988. Earlier sales tax rulings treating vibratory compactors as earth-moving machinery were not controlling because they arose under a different statute with a different classification structure. Absence of a registration certificate does not by itself exclude a compactor from motor-vehicle treatment if it otherwise fits the statutory definition. The discussion is reinforced by authority indicating that machines adapted for road use may still qualify as motor vehicles for entry tax purposes, making the statutory definition decisive for liability. Case-Laws VAT and Sales Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264771