TaxTMI 
TaxTMI 
2006 (11) TMI 559
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.... registered dealer under the Central Sales Tax Act, 1956 as well as the Tamil Nadu General Sales Tax Act, 1959. The petitioner has entered into a contract with Chennai-Ennore Port Road Company Limited for execution of "sea protection works along Ennore expressway in Chennai". For this work, the petitioner has purchased Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) against "C" form from M/s. Volvo India Pvt. Ltd. As these two machines were to be used for the sea protection works along the Ennore expressway in Chennai, after their purchase, the machines were brought inside the State of Tamil Nadu. 3. For the assessment year 2004-2005, the petitioner reported a total and taxable turnover of Rs.....
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....sical examination of the machines on October 17, 2006 and submitted his report, which reads as follows: Excavator.-(a) No wheels or tyres were fitted in excavator and also found that no provision for wheels or tyres. (b) A driver has to operate it. (c) Chains were mounted as belt on both the sides for movement. On operation, it moves on the earth. It digs and lifts the stones or sand by using bucket and hook. (d) It runs by diesel. (e) If it is taken moved on road, it would peel the surface of the road. In other words, it damages the surface of the road with chain belts. (f) Copy of literature and photocopies of excavator are enclosed. (g) Copy of two purchase bills enclosed. ....
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....ld have inflated tyres. The learned Special Government Pleader submitted that the question as to whether the excavator is moving on chain or has inflated tyres is of no consequence since such vehicle is also a motor vehicle adapted for use on public roads. He placed reliance on the decision of the apex court in Bose Abraham v. State of Kerala [2001] 121 STC 614. 8. The short question that falls for our consideration is whether an excavator not running on inflated tyres, but on iron chain plates such as a caterpillar vehicle or a military tank would be a motor vehicle coming within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 read with Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 and is, therefor....
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....be moved about from place to place with mechanical power. The word 'vehicle' itself connotes that it is a contrivance which moves. A vehicle which merely moves from one place to another need not necessarily be a motor vehicle within the meaning of Section 2(28) of the Act. It may move on iron flats made into a chain such as a caterpillar vehicle or a military tank. Both move from one place to another but are not suitable for use on roads. It is not that they cannot move on the roads but that they are not adapted, made fit or suitable for use on roads. They would, if used, dig and damage the roads. (emphasis supplied) 12. Reference may also be made to the decision of the apex court in Central Coal Fields Ltd. v. State of Orissa....