2024 (9) TMI 766

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....at entry tax is not leviable on the product being a tractor trailer. He draws attention to annexures-1 and 2 in the petition to demonstrate from the permanent registration certificate and communication by the Joint Commissioner Transport (Tech.) to his client, item of manufacture is 4 ton 2 Wheeled capacity Tractor Trailer. His client was unsuccessful before the Tribunal and hence seeks revision of order dated 6th December, 2021 made by the Full Bench of Odisha Sales Tax Tribunal, Cuttack in S.A. nos. 218 (ET) and 76 (ET), both of 2013-14. 2. He relies on order dated 14th December, 2022 made by co- ordinate Bench in STREV no.28 of 2017 (M/s. Laxmi Govinda Agro Industries v. State of Odisha, represented by the Commissioner of Sales Tax) t....

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.... 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 was right in taxing the 'tractor trailer'. In this case, he submits, question is whether entry tax is chargeable on his client's manufacture of trailers that are attached to and hauled by a tractor. The decision has no application to facts of the case. 6. Question of law framed in M/s. Laxmi Govinda Agro Industries (supra) also arises in this case. The petitions are admitted on the question, again reproduced below. "Is a tractor trolly 'motor vehicle' for the purposes of Sectio....