2024 (9) TMI 766

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.... Mr. B.P. Mohanty, Advocate, Mr. S.A. Mohanty, Advocate For the Opposite Parties : Mr. A.K. Sharma, AGA, Mr. S. Mishra, Advocate (Standing Counsel for Revenue) JUDGMENT ARINDAM SINHA, J. 1. Mr. Kar, learned senior advocate appears on behalf of revision- petitioners and submits, his client's case is that entry tax is not leviable on the product being a tractor trailer. He draws attention to....

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....ealt with by said order is reproduced below. "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?" He submits, the revision be admitted on said question and accordingly answered as covered. 3. Mr. Sharma, learned advocate, Additional Government Advocate appears on behalf of opposite party no.1. 4. ....

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....e a goods carrier. He lays emphasis on the Supreme Court having said a trailer is drawn by a motor vehicle, it by itself is a motor vehicle with reference to definition under section 2 (28) in Motor Vehicles Act, 1988. Mr. Kar in reply draws attention to question arisen for determination in the civil appeal being whether the taxation authority under the Karnataka Motor Vehicles Taxation Act, 1957 ....

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....tached to a tractor by itself cannot be classified as 'Motor vehicle'. It is nobody's case that the trolley has any 'motor so as to attract such a definition." 8. Section 2 (28) from the Act of 1988, is reproduced below. "(28) "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 ....