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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
KRISHNAN RAMASAMY
Tvl. MRG Granites, Melur Taluk, Madurai – Appellant
Versus
State, Tax Officer Melur Assessment Circle, Madurai – Respondent
| Table of Content |
|---|
| 1. writ petitions filed against levied entry tax. (Para 1) |
| 2. vehicles claimed as non-motor vehicles under entry tax act. (Para 2 , 3 , 4) |
| 3. definition of motor vehicles under relevant acts. (Para 5 , 6) |
| 4. vehicles used in factories excluded from entry tax. (Para 7 , 8 , 9) |
| 5. writ petitions allowed, impugned orders set aside. (Para 10) |
ORDER :
These Writ Petitions have been filed challenging the impugned orders of the respondents dated 02.09.2025, 12.09.2025, 15.09.2025 and 16.09.2025 respectively.
3. The learned Additional Government Pleader appearing for the respondents, by filing counters would submit that, in the present case, the petitioners purchased AMW Tipper (Dumper) and Hydraulic Mobile Crane, which are 'motor vehicles' as defined under Section 2 (i) of the Entry Tax Act as well as Section 2 (28) of the Motor Vehicles Act , 1988, so as to enable the respondents to levy tax in terms of provisions of Section 3 of the Entry Tax Act. Thus, the respondents have levied the entry tax. He therefore prayed for dismissal of these Writ Petitions and also requested that the counters of the respondents shall form part and parcel of this order.
5. Now, the issue to be decide
Vehicles designated for factory use are exempt from taxation as 'motor vehicles' under the Entry Tax Act, reaffirming that such classification depends on intended use.
Heavy Earth Moving Machinery, intended for off-road use only, do not qualify as 'motor vehicles' under the Motor Vehicles Act and are not subject to taxation, as confirmed by expert certifications.
Machines structurally adaptable for road use are motor vehicles, requiring registration and tax under relevant acts, regardless of exclusive use within private premises.
The cranes and hoppers used by the petitioner do not meet the definition of a motor vehicle under Section 2(28) of the Motor Vehicles Act.
The main legal point established in the judgment is that once tax has been remitted for a particular period, multiple entry of the vehicle is permitted into and out of the State of Tamil Nadu, and ta....
Materials brought for construction of a power plant before business commencement are not subject to Entry Tax, reaffirming the principle that entry tax applies only when goods are brought in the cour....
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