TaxTMI 
TaxTMI 
1996 (7) TMI 515
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....rnataka Entry Tax Act, 1979. The petitioner is aggrieved by the proposition notices dated January 2, 1995 being annexures B and C issued by the first respondent in respect of assessments made under the Entry Tax Act for the periods 1992-93 and 1993-94 to the extent the said respondent has proposed to levy tax on the parts and accessories of tractors. 3.. Section 3, which is charging section, provides that there shall be levied and collected a tax on entry of any goods specified in the First Schedule into a local area for consumption, use or sale therein at such rates not exceeding five per cent of the value of the goods as may be specified by the State Government under a notification issued in that behalf. Sub-section (6) of the said secti....
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.... at the rate of 2 per cent. 7.. Mr. Indra Kumar, learned counsel appearing for the petitioner, has seriously disputed the view taken by the learned Commissioner, which, according to him, also binds the assessing officer, on the ground that keeping in view the provisions of section 2B of the Entry Tax Act the words and expressions used therein, but, not defined, shall have the meaning assigned to them in the Karnataka Sales Tax Act. His submission is that since the words "agricultural machinery" has not been defined expressly under the Entry Tax Act but in Part M of the Second Schedule to the Sales Tax Act, the parts and accessories of tractors have been included in the contemplation of the expression "agricultural machinery", therefore, a....
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....ries thereof" because the word "thereof" is adjectival to "machinery (all kinds)" which does not include "agricultural machinery". Therefore either, as suggested by Mr. Indra Kumar, the expression "agricultural machinery" includes the parts and accessories thereof or the latter is not included in the First Schedule at all thereby entitling the State Government to levy any entry tax thereon. 9.. I may notice here that Sl. No. 58 of the First Schedule is "motor vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles". Therefore, the question of leviability of entry tax on parts and accessories of tractors could have been addressed with reference to this entry as well. But the revenue has rightly not relied....