TaxTMI 
TaxTMI 
2014 (7) TMI 845
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....quipment and other infrastructure, machinery to his customers. In the regular course of business they had entered into an agreement dated May 8, 2008 with one M/s. V.P.R. Mining Infrastructure Private Limited for giving equipment and operating on lease to the said mining industries private limited whose registered office is based at Calcutta. Under the agreement, the petitioner to provide the dump trucks on lease, from its registered office at Calcutta to its customers. 2. The grievance in the present writ petition is with respect to assessment order dated March 22, 2010 for the year 2008-09 whereunder a tax of Rs. 1,19,20,389 has been demanded under the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Act, 1996 (for short,....
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....he State of Andhra Pradesh would satisfy the definition of "importer" as defined in section 2(1)(g) of the Act and in the circumstances the petitioner would be liable to be assessed and pay the tax under the Act. The contention with regard to limitation was also rejected stating that the provisions of limitation would apply only to the importer/dealers who had complied with section 7(1) of the Act read with rule 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Rules, 1996 (for short, "the Rules") and the same is not applicable to the petitioner as the petitioner defaulted in filing the returns under the Act. 4. Heard Sri S.R. Ashok, learned Senior Counsel assisted by Sri T. Vinod Kumar, appearing on behalf of the p....
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....more from the date on which, it is registered in the State: Provided further that no tax shall be levied and collected in respect of any motor vehicle, which is owned by Central Government and is used exclusively for the purposes relating to the Defence of India. (2) The tax shall be payable by the importer in such manner and within such time as may be prescribed. (3) Where the motor vehicle is taken delivery of, on its entry into a local area or brought into a local area by a person other than an importer, the importer who takes delivery of the motor vehicle from such person shall be deemed to have brought or caused to have brought the motor vehicle into th....
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....y shall determine the purchase value of the motor vehicle under the proviso to clause (n) of section 2 to the best of his judgment and assess the amount of tax due from him and may direct the importer to pay in addition to the tax so assessed penalty as specified in sub-section (1) of section 18. (5) No order of assessment under sub-section (3) or sub-section (4) or any period shall be made after the expiry of three years from the last date prescribed for filing of returns for that period. If, for any reason such order is not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such person." 6. A careful analysis....
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.... by the importer and it is the duty of the court to discover who is the importer for the purpose of section 3 of the Act. Section 3(3) of the Act elucidates that a person who causes the entry of the vehicle into the local area for use or sale especially deemed to be the importer who is liable to pay the tax. In other words merely because an owner of the vehicle satisfied the definition as importer in the context of section 3 of the Act the "word" importer need not necessarily be the owner and in the context the importer has to be considered to be the person who is responsible or who causes the entry of the motor vehicle into any local area for use or sale. 10. In the present case, the categorical assertion of the petitioner in para No. 4....
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.... is the one who is liable to pay the tax cannot be accepted in view of the interpretation placed by us on section 3 of the Act which is the charging section. It is well to remember the purpose of definition is limited and only to illustrate what is being defined. The definition by itself does not fasten the liability especially in the taxing statute. The expressions which is used occurring in the main text of the statute in the context of the section has to be interpreted to find the true meaning. This aspect is well settled and in the context a reference was made in the decisions of the Supreme Court reported in Purshottam H. Judye v. V.B. Potdar [1966] AIR 1966 SC 856; [1966] 12 FLR 149; [1966] ILLJ 412 SC and Maa Sharda Wine Traders v. U....