High Court Rules 12.5% Entry Tax on Excavators as "Motor Vehicles" Illegal; Violates Article 304(a) of Indian Constitution.

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....Levy of Entry Tax at the rate of 12.5% treating Excavators as “motor vehicles” and/or at par with the “motor vehicles” is hereby held to be illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the levy of Entry Tax under the Entry Tax Act - HC....