Entry tax not amenable on tractor trolly as it is not a motor vehicle u/s. 2(h): Orissa HC

Aman Enterprises Vs State of Odisha and others (Orissa High Court) Orissa High Court held that tractor trolly is not a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and hence not amenable to entry tax. Accordingly, petition allowed. Facts- The question involved in the present matter is that whether a tractor trolly is a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and is it amenable to entry tax. Conclusion- Held that Section 2(h) in the Entry Tax Act defines only motor vehicle to mean the same as defined in claus...