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TMI Blog2016 (7) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... The photographs of the vehicle in question has also been produced before this Court which shows that the vehicle operates on chains and does not operate on inflated tyres. - Demand set aside - Decided in favor of petitioner. - W.P.No.14403 of 2015, M.P.Nos.1 & 2 of 2015 - - - Dated:- 6-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms. R. Hemalatha For the Respondents : Mr. Manoka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was considered by the Hon'ble First Bench of this Court in the case of RDS Projects Ltd v. Commercial Tax Officer, Chennai reported in [2007] 8 VST 574(Mad). 3. The learned Additional Government Pleader appearing for the respondent by placing reliance on the counter affidavit filed by the respondent submitted that the question of challenging the notice does not arise and the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coming within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 read with section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990. After taking note of the decisions of the Hon'ble Supreme Court in the case of Bolani Ores' case, AIR 1975 SC 17 and Central Coal Fields Ltd. v. State of Orissa, AIR 1992 SC 1371, the Hon'ble First Bench of this Court has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also confirmed by the physical verification carried out by the respondent, as seen from his report extracted above. The Kerala High Court in the case of Intelligence Officer, Squad No. IV, Kozhikode v. Ray Constructions Ltd. [2006] 147 STC 438 while considering a similar issue has held that the excavators in question having regard to its distinguishing features from the other excavators has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has also been produced before this Court which shows that the vehicle operates on chains and does not operate on inflated tyres. 7. Therefore, the decision of the Hon'ble First Bench made in the case of RDS Projects Ltd (supra) will be squarely applicable to the present case. This Court placing on record the original invoice and photographs of the vehicle in question has accepted the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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