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Case Law Details

Case Name : Aman Enterprises Vs State of Odisha and others (Orissa High Court)
Appeal Number : STREV No.6 of 2022
Date of Judgement/Order : 11/09/2024
Related Assessment Year :
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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 prese

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