https://www.taxtmi.com/caselaws?id=337443 Entry tax liability for a JCB excavator depends on whether the vehicle is mechanically propelled and adapted for use on public roads, so as to fall within the Motor Vehicles Act definition and the Tamil Nadu entry tax scheme. Where the vehicle's character is disputed, the taxing authority must first verify the physical nature of the excavator, including whether it is chain-mounted and not road-adapted, before fastening liability. An assessment made on assumption alone is unsustainable. The assessment was quashed and the matter remitted for fresh consideration after proper examination, if necessary, with the earlier binding ratio to be applied on the verified facts. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 20 Mar 2018 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337443 Entry tax liability for a JCB excavator depends on whether the vehicle is mechanically propelled and adapted for use on public roads, so as to fall within the Motor Vehicles Act definition and the Tamil Nadu entry tax scheme. Where the vehicle's character is disputed, the taxing authority must first verify the physical nature of the excavator, including whether it is chain-mounted and not road-adapted, before fastening liability. An assessment made on assumption alone is unsustainable. The assessment was quashed and the matter remitted for fresh consideration after proper examination, if necessary, with the earlier binding ratio to be applied on the verified facts. Case-Laws VAT and Sales Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337443