Judgment

Bharucha, J.-The assessee manu­factures cement at Chittorgarh in the State of Rajasthan. It purchased dumpers for the purposes of its operations in the State of Rajasthan. The purchase was made in the State of Tamil Nadu. Tax was paid thereon under the provisions of the Central Sales Tax Act. When the dumpers were transported into Rajasthan, entry tax was demanded thereon under the provisions of the Rajasthan Tax on Entry of Motor Vehicles Into Local Areas Act, 1988 (‘the said Act’). The assessee claimed rebate of the tax under the Central Sales Tax Act that it had paid on the dumpers, invoking the provisions of Section 4(2) of the said Act. Upon a demand being raised by the assessing authority, without giving to the assessee the benefit of such rebate, the appellant filed a writ petition in the High Court of Rajasthan for a direction to the taxing authorities to give the same. The writ petition having been transferred to the Rajasthan Taxation Tribunal, it was dismissed by the judgment and order which is under challenge.

2. The said Act provides for the levy of tax on the entry of motor vehicles into local areas of the State of Rajasthan for use and sale therein. The incide