https://www.taxtmi.com/highlights?id=72998 Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not empowered to levy tax. In the present case, the vehicle is not liable for registration. Therefore, the respondent is not empowered to levy tax. When there is no jurisdiction to levy tax, then the respondent cannot levy tax. - HC en-us Fri, 10 Nov 2023 08:42:41 +0530 Fri, 10 Nov 2023 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72998 Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not empowered to levy tax. In the present case, the vehicle is not liable for registration. Therefore, the respondent is not empowered to levy tax. When there is no jurisdiction to levy tax, then the respondent cannot levy tax. - HC Highlights VAT and Sales Tax Fri, 10 Nov 2023 08:42:41 +0530 https://www.taxtmi.com/highlights?id=72998