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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 :
KRISHNAN RAMASAMY, J.
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.
2. The learned counsel appearing for the petitioners would submit that in the present case, the petitioners have purchased AMW Tipper (Dumper) and Hydraulic Mobile Crane [Escort Tipper (Crane)] from M/s.Escorts Construction Equipment Limited, Faridabad and M/s.Asia Motorworks Limited, Gujarat. While bringing those vehicles into the State of Tamil Nadu, the Authorities concerned have levied entry tax in terms of provisions of Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles to Local Areas Act , 1990 (hereinafter called as 'the Entry Tax Act') by considering the above vehicles as 'motor vehicles' as defined under Section 2 (i) of the Entry Tax Act
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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