2016 (7) TMI 35

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.... Sundaram, A.G.P. ORDER Heard Ms.Hemalatha, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent and with the consent of either side, the writ petition itself is taken up for final disposal. 2. In this writ petition, the petitioner seeks for a issuance of writ of certiorari to quash the order passed by t....

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....led his objections before the authority. 4. The law with regard to the issue is no longer res integra and has been decided by the Hon'ble First Bench of this Court in the case of RDS Projects Ltd (supra). In the said case also, the petitioner had purchased certain machinery for carrying out sea protection works along the Ennore Expressway, Chennai. The question arose as to whether the petit....

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....ws: "13. The above decisions would categorically show that the apex Court has made a distinction between vehicles fitted with chain plates like caterpillars and military tanks and others. The excavator referred to in Bose Abraham's case [2001] 121 STC 614 (SC) was a motor vehicle fitted with inflated tyres and not chain plates like caterpillars or military tanks. The excavator in ques....

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.... held as not "motor vehicle" falling under the definition of the term defined under Section 2(28) of the Motor Vehicles Act, 1988 and therefore, not liable for entry tax. It is relevant to note that the Volvo excavators purchased by the petitioner which is the subject-matter of levy of entry tax are exactly similar to the excavators which were the subject-matter in the above referred reported deci....