2022 (12) TMI 717

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....t March, 2012 under Section 9-C of the Orissa Entry Tax Act, 1999 (OET Act). 2. By the impugned order, the Tribunal reversed the order dated 30^th June, 2015 passed by the Joint Commissioner of Sales Tax (JCST), Balasore Range in the first appeal filed by the Assessee thereby reducing the tax demand raised by the Sales Tax Officer (STO), Balasore Circle on the Assessee from Rs.9,38,490/- to Rs.33,261/- for the aforementioned period. 3. Admit. The following question of law is framed for consideration: "Is a tractor trolly 'motor vehicle' for the purposes of Section 2 (h) of the Orissa Entry tax Act, 1999 (OET Act) and is it amenable to entry tax?" 4. The Petitioner-Assessee is a dealer engaged in business of manufacturing a....

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....r Vehicles Act, 1988 (MV Act) which defines the expression 'motor vehicle' to mean as follows: "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetres." 9. It is evident from a comparison of both the definitions that while Section 2(h) of the OET Act adopts ....

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....vehicles etc. A combined reading of the aforesaid definition under Section 2, reproduced hereinabove, shows that the definition of "motor vehicle" includes any machinery propelled vehicles adapted for use upon roads irrespective of the source of power and it includes a trailer..." 11. The Court notes that the impugned order of the Tribunal while noticing Section 2(h) of the OET Act stops short of noticing what was excluded from the definition. The conclusion of the Tribunal that 'trolly' is comprehended in the definition completely misses the point that the trolly cannot exist as a motor vehicle independent of the 'tractor' to which it is supposed to be attached. In fact, the Tribunal notes that under Section 2(46) of the MV Act 'trailer....