2007 (6) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder of assessment dated February 23, 2007 passed in TNGST/6221564/2000-2001 (Entry Tax) under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The facts leading to the writ petition are:- The petitioner is a partnership firm providing for earth-moving machinery services. They are also civil works contractors and registered as a dealer under the Tamil Nadu General Sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tted its reply on June 28, 2001 stating that the excavator machinery cannot be defined as a "motor vehicle " as per sub-section (28) of section 2 of the Motor Vehicles Act, 1988. The petitioner has further submitted that though the objection dated June 28, 2001 was submitted along with the copy of the operator instruction manual to substantiate that the machinery does not fall under the definition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner placed reliance on the Division Bench judgment of this court in W.A. No. 1219 of 2006 dated November 2, 2006 and submitted that the excavator machinery mounted on iron plate made into chain links would not fall under the category of "motor vehicle" for which tax can be levied. He further submitted that the facts of the Division Bench judgment in W.A. No. 1219 of 2006(1), squarely applie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he excavator machinery and find out as to whether the machinery falls under the category of "motor vehicle" as defined under sub-section (28) of section 2 of the Motor Vehicles Act, 1988. The petitioner shall make necessary arrangements for the physical examination of the machinery and upon physical examination, the respondent shall decide as per the terms of the Division Bench as to whether the v....