2011 (1) TMI 1299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar for the petitioner A.V. Krishna Kaundinya, Special Standing Counsel for Commercial Taxes, for the respondents ORDER The petitioner is a proprietary concern engaged in the business of stone crushing in the name and style of M/s. Vijaya Durga Stone Crushers. They statedly purchased a truck mounted chain run excavator from M/s. Volvo India Private Limited, Bangalore vide invoice No. VDE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Commercial Tax Officers (CTOs) in the State of Andhra Pradesh to levy and collect entry tax on the purchase/entry of all motor vehicles including cranes, excavators, JCVs, road rollers and other earth moving equipment except tractors and power tillers under the provisions of the Entry Tax Act. Aggrieved by the said circular, the petitioner filed the instant writ petition seeking its invalidati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and the Entry Tax Act. As rightly submitted by the counsel for the petitioner, the Commissioner is not specifically conferred with any power to issue instructions to subordinate officials in so far as the method and manner of levy and collection of tax on the vehicles (whether or not motor vehicles) under the provisions of the Entry Tax Act is concerned. This does not, however, mean that as h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... all the motor vehicles which, according to him, are exigible to tax. These are the matters to be considered by the assessing officer depending upon the facts and circumstances of each case, after considering all the objections raised by the owners of such vehicles. In that view of the matter, that portion of the circular which specifically instructs the assessing officers to levy and collect entr....