Forklift Not a "Motor Vehicle" for Tax: Jurisdiction Lacking, No Registration or Entry Tax Imposed.

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....Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not empowered to levy tax. In the present case, the vehicle is not liable for registration. Therefore, the respondent is not empowered to levy tax. When there is no jurisdiction to levy tax, then the respondent cannot levy tax. - HC....