https://www.taxtmi.com/highlights?id=67165 Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. - since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. - HC en-us Sat, 17 Dec 2022 10:29:03 +0530 Sat, 17 Dec 2022 10:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67165 Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. - since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. - HC Highlights VAT and Sales Tax Sat, 17 Dec 2022 10:29:03 +0530 https://www.taxtmi.com/highlights?id=67165