https://www.taxtmi.com/caselaws?id=354700 An excavator mounted on chain plates and used only at work sites was held not to be a motor vehicle because it was not adapted for use on public roads. On that basis, entry tax was not leviable. As the machine did not fall within the taxable category and the legal foundation for detention failed, the impugned detention proceeding was unsustainable and was set aside, with release of the vehicle affirmed. en-us Fri, 22 Dec 2017 00:00:00 +0530 Sat, 03 Feb 2018 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354700 An excavator mounted on chain plates and used only at work sites was held not to be a motor vehicle because it was not adapted for use on public roads. On that basis, entry tax was not leviable. As the machine did not fall within the taxable category and the legal foundation for detention failed, the impugned detention proceeding was unsustainable and was set aside, with release of the vehicle affirmed. Case-Laws VAT and Sales Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354700