Tractor Trolly Falls u/s 2 (h) of Orissa Entry Tax Act and Amenable to Entry Tax: Orissa High Court [Read Order]
The court observed that section 2(h) in Orissa Entry Tax Act, 1999 makes applicable definition of motor vehicle given in section 2(28) in the Act of 1988 excluding, inter alia, tractor. It does not exclude trailer
In a recent case, the Orissa High Court has held that tractor trolly fall under section 2 (h) of the Orissa Entry Tax Act, 1999 ( OEA ) and are amenable to entry tax. Mr. R.P. Kar, Mr. B.P. Mohanty, Mr. S.A. Mohanty appeared for the petitioner. Mr. S. Mishra appeared for the respondent. How to…
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