9911796707
TMI Blog2007 (6) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The facts leading to the writ petition are: The petitioner is a partnership firm providing for earth-moving machinery services. They are also civil works contractors and registered as a dealer under the Tamil Nadu General Sales Tax Act, 1959 and they are not registered dealers under the Tamil Nadu Tax on Entry of Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicle as per sub-section (28) of section 2 of the Motor Vehicles Act, 1988. The petitioner has further submitted that though the objection dated June 28, 2001 was submitted along with the copy of the operator instruction manual to substantiate that the machinery does not fall under the definition of motor vehicle , the respondent, after five years, once again sent another notice dated Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated November 2, 2006 and submitted that the excavator machinery mounted on iron plate made into chain links would not fall under the category of motor vehicle for which tax can be levied. He further submitted that the facts of the Division Bench judgment in W.A. No. 1219 of 2006(1), squarely applies to the present case and therefore the impugned order has to be set aside. Mr. R. Mahadevan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicle as defined under sub-section (28) of section 2 of the Motor Vehicles Act, 1988. The petitioner shall make necessary arrangements for the physical examination of the machinery and upon physical examination, the respondent shall decide as per the terms of the Division Bench as to whether the vehicle would fall under the category of motor vehicles or not and pass appropriate orders. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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