JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned order passed by the respondent in his proceedings Roc.No.176/99/A1 dated 25.06.2001 and quash the same.)

1. The writ on hand is filed questioning the assessment order dated 25.06.2001, demanding the petitioner to pay entry tax for the Hydraulic Mobile Crane purchased by the petitioner.

2. The petitioner purchased the said Hydraulic Mobile Crane in Model 10 XT on 07.10.1998 at Ballabgarh in Haryana District and transported the said vehicle to Tamil Nadu.

3. The contention of the petitioner is that the petitioner-Company is engaged in the Timber business and the said Hydraulic Mobile Crane has been purchased only for the purpose of lifting wooden logs in order to exhibit the condition of the wood to the buyers.

4. The respondent issued show cause notice on 10.11.2000 and the petitioner-Company submitted its objections and thereafter, the impugned order has been passed.

5. Once the vehicle purchased is falling within the definition of Section 2 (28) of the Motor Vehicles Act, then the respondent-Commerci