Entry tax on excavators by considering them as motor vehicles is unconstitutional: HC

M H Khanusiya Vs State of Gujarat (Gujarat High Court)

Levy of Entry Tax at the rate of 12.5% treating Excavators as motor vehicles and/or at par with the motor vehicles is hereby held to be illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the levy of Entry Tax under the Entry Tax Act. It is held that the respondents – State cannot levy / charge Entry Tax on Excavators beyond Value Added Tax under the VAT Act i.e. beyon

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