Madras High Court
Tvl.Alphaa Associates vs The State Of Tamil Nadu on 27 August, 2021
W.P. No. 6472 and 6473 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :27.08.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P. Nos. 6472 and 6473 of 2009
Tvl.Alphaa Associates,
Represented by its Power of Attorney Holder,
S.Chandru,
No.A-34, Kovaipudur,
Coimbatore - 641 042. ... Petitioner
in both W.Ps'
..vs..
1. The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes and Registration Department,
Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer,
Perur Assessment Circle,
Coimbatore. ... Respondents
in both W.Ps'
Common Prayer: Writ Petitions filed under Article 226 of the Constitution
of India praying to issue a Writ of Certiorari calling for the records on the
files of the second respondent in Assessment No. Entry Tax 1921137/2003-
2004 and Assessment No. Entry Tax Act 90/1921137/2004-2005 dated
22.12.2008 and quash the same as the same being contrary to the principle
laid down by this Hon'ble Court in the Judgment reported in (2008) 13 VST
390 (Gandhi (R) vs State of Tamil Nadu) following the law declared by the
https://www.mhc.tn.gov.in/judis/
W.P. No. 6472 and 6473 of 2009
Hon'ble Supreme Court of India in the Judgment reported in (2006) 145 ST
544 (Jindal Stainless Limited vs State of Haryana).
For Petitioner
in both W.Ps' : Mr.R.Senniappan
For Respondents
in both W.Ps' : Mr.V.Veluchamy
Government Advocate.
COMMON ORDER
Challenging the order dated 22.12.2008 demanding entry tax with
reference to the vehicle purchased by the petitioner, i.e., Dry Bulk Cement
Trailers, the Writ Petition is filed.
2. The question which arises is whether the said vehicle is falling
under the definition of motor vehicle under Section 2(28) of the Motor
Vehicles Act, 1988 or not.
3. The learned counsel for the petitioner made a submission that the
Dry Bulk Cement Trailers are not capable of being run in the public roads
and it is mainly used in the cement factory campus itself. Thus, the said
trailers cannot be recorded as motor vehicles as defined under Section 2(28)
of the Motor Vehicles Act.
https://www.mhc.tn.gov.in/judis/
W.P. No. 6472 and 6473 of 2009
4. The facts regarding the nature of vehicle and its usage are not
disputed by the respondents. In view of the fact that the vehicle purchased
by the petitioner is incapable of driven in a public road and it is used within
the cement factory campus, this Court is of an opinion that the levy of entry
tax is in proper. The issues in this regard regarding the crane and other
similar vehicles which are all incapable of being run on the roads were
considered by this Court and exempted from payment of entry tax. This
being the facts and circumstances, the impugned order passed by the second
respondent in Assessment No. Entry Tax 1921137/2003-2004 and
Assessment No. Entry Tax Act 90/1921137/2004-2005 dated 22.12.2008
are quashed and the Writ Petitions stand allowed. However, there shall be
no order as to costs.
27.08.2021
Index:Yes
Speaking order
vji
https://www.mhc.tn.gov.in/judis/
W.P. No. 6472 and 6473 of 2009
To
1. The Secretary to Government,
The State of Tamil Nadu,
Commercial Taxes and Registration Department,
Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer,
Perur Assessment Circle,
Coimbatore.
https://www.mhc.tn.gov.in/judis/
W.P. No. 6472 and 6473 of 2009
S.M.SUBRAMANIAM J.
vji
W.P. Nos. 6472 and 6473 of 2009
27.08.2021
https://www.mhc.tn.gov.in/judis/
