Tractors cannot be treated as motor vehicle under Gujarat Entry / VAT Tax

HC held that Levy of Entry Tax at the rate of 15% treating Tractors as “motor vehicles” and/or at par with the “motor vehicles” is  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 Tractors beyond Value Added Tax under the VAT Act i.e. beyond 5%. Detailed Legal Analysis is as follows:- 1.00. As common question of law and facts arise in both these petitions, they are disposed of by this common ju...