https://www.taxtmi.com/caselaws?id=431600 A tractor trolley is not a motor vehicle within Section 2(h) of the Orissa Entry Tax Act, 1999 because that definition adopts Section 2(28) of the Motor Vehicles Act, 1988 but expressly excludes a tractor and specified machinery. Although a trailer is included under the Motor Vehicles Act definition, that inclusion applies only in the context of a vehicle drawn by a motor vehicle. An attached trolley cannot be treated as an independent taxable motor vehicle when the principal tractor is itself excluded. The result is that tractor trolleys are not liable to entry tax under the Act. en-us Wed, 14 Dec 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431600 A tractor trolley is not a motor vehicle within Section 2(h) of the Orissa Entry Tax Act, 1999 because that definition adopts Section 2(28) of the Motor Vehicles Act, 1988 but expressly excludes a tractor and specified machinery. Although a trailer is included under the Motor Vehicles Act definition, that inclusion applies only in the context of a vehicle drawn by a motor vehicle. An attached trolley cannot be treated as an independent taxable motor vehicle when the principal tractor is itself excluded. The result is that tractor trolleys are not liable to entry tax under the Act. Case-Laws VAT and Sales Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431600