https://www.taxtmi.com/caselaws?id=329437 A chain-operated excavator that is not suitable or adapted for use on public roads does not fall within the statutory definition of a motor vehicle for entry tax purposes. Applying the settled distinction between chain-based machinery and road vehicles, the HC followed earlier binding precedent and found that the excavator in question, supported by invoices and photographs showing chain operation rather than tyre-based movement, was outside the entry tax net. On that basis, the proposed levy could not be sustained, and the show cause notice was quashed as untenable. en-us Mon, 06 Jun 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329437 A chain-operated excavator that is not suitable or adapted for use on public roads does not fall within the statutory definition of a motor vehicle for entry tax purposes. Applying the settled distinction between chain-based machinery and road vehicles, the HC followed earlier binding precedent and found that the excavator in question, supported by invoices and photographs showing chain operation rather than tyre-based movement, was outside the entry tax net. On that basis, the proposed levy could not be sustained, and the show cause notice was quashed as untenable. Case-Laws VAT and Sales Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329437