S. Sankarasubban, J.

These Original Petitions raise the question whether excavators and road rollers are motor vehicles within the definition of S.2(28) of the Motor Vehicles Act (hereinafter referred to as 'the M. V. act). The further contention raised was that (1) whether the Registering Authorities can insist on the payment of entry tax as a condition precedent for registration of the vehicles and (2) whether the Central Sales Tax paid can be deducted under S.4(2) of the Kerala Tax on Entry of Motor Vehicles into Local areas Act (hereinafter referred to as 'the Entry Tax act) -

2. The Entry Tax Act came into force on 5.7.1994. Under S.3, tax is levied and collected by the name entry tax on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988. Tax has to be paid at such rate or rates, as may be fixed by the Government by notification. Constitutional validity of the Entry Tax Act was challenged before this Court and was upheld by the decision of this court reported in Rajan v. State of Kerala (1995 (2) KLT 369). But in those cases exigibility of entry tax for excavators