https://www.taxtmi.com/caselaws?id=416134 An imported hydraulic mobile crane was treated as a motor vehicle for purposes of the Tamil Nadu entry tax law because the State definition tracked the Motor Vehicles Act and the crane had been registered as a motor vehicle in Puducherry, unlike road-incompatible machinery such as excavators. The proviso to section 3(1), however, exempted vehicles brought into Tamil Nadu after the stipulated period from original registration in another State or Union Territory. As the crane was first registered in 1994 and entered Tamil Nadu only in 1998, the exemption applied even though it had not been transferred into the importer's name earlier at the place of origin. The assessment of entry tax and penalty was therefore unsustainable. en-us Wed, 15 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416134 An imported hydraulic mobile crane was treated as a motor vehicle for purposes of the Tamil Nadu entry tax law because the State definition tracked the Motor Vehicles Act and the crane had been registered as a motor vehicle in Puducherry, unlike road-incompatible machinery such as excavators. The proviso to section 3(1), however, exempted vehicles brought into Tamil Nadu after the stipulated period from original registration in another State or Union Territory. As the crane was first registered in 1994 and entered Tamil Nadu only in 1998, the exemption applied even though it had not been transferred into the importer's name earlier at the place of origin. The assessment of entry tax and penalty was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416134