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TMI Blog2022 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is no exclusion of tractor from the definition of motor vehicle under the MV Act. However, there is such exclusion under Section 2(h) of the OET Act. A trailer attached to a tractor by itself cannot be classified as motor vehicle . It is nobody s case that the trolly has any motor so as to attract such a definition. The Court notes that the impugned order of the Tribunal while noticing Section 2(h) of the OET Act stops short of noticing what was excluded from the definition. The conclusion of the Tribunal that trolly is comprehended in the definition completely misses the point that the trolly cannot exist as a motor vehicle independent of the tractor to which it is supposed to be attached. In fact, the Tribunal notes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Officer (STO), Balasore Circle on the Assessee from Rs.9,38,490/- to Rs.33,261/- for the aforementioned period. 3. Admit. The following question of law is framed for consideration: 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? 4. The Petitioner-Assessee is a dealer engaged in business of manufacturing and selling tractor, trollies and other agricultural equipments at Balasore. On the basis of a tax audit conducted in its premises, the STO initiated proceedings under Section 9-C of the OET Act. Inter alia it was found that the Petitioner had not discharged entry tax liability in purchase of certain scheduled goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetres. 9. It is evident from a comparison of both the definitions that while Section 2(h) of the OET Act adopts the definition of the Motor Vehicle as contained in Section 2(28) of the MV Act, it excludes from that definition any tractor, earth mover, excavator, bulldozer or road-roller . Interestingly, Section 2 (28) of the MV Act includes trailer whereas Section 2(h) of the OET Act does not. Section 2 (28) of the MV Act envisages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal while noticing Section 2(h) of the OET Act stops short of noticing what was excluded from the definition. The conclusion of the Tribunal that trolly is comprehended in the definition completely misses the point that the trolly cannot exist as a motor vehicle independent of the tractor to which it is supposed to be attached. In fact, the Tribunal notes that under Section 2(46) of the MV Act trailer has been separately defined to mean any vehicle drawn or intended to be drawn by a motor vehicle . This underscores the legislative intent that only such trailer intended to be drawn by the motor vehicle will attract the definition of motor vehicle under Section 2(28) of the MV Act. As far as the OET Act is concerned, since t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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