RDS PROJECTS LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned Counsel appearing for the parties. Mr. Haja Nazirudeen, learned Special Government Pleader (Taxes), waives service for the respondent.

(2.) THE writ petitioner/appellant is engaged in the business of carrying works contract for Government projects and is a registered dealer under the Central Sales Tax Act, 1956 as well as the Tamil Nadu General Sales Tax Act, 1959. The petitioner has entered into a contract with Chennai -Ennore Port Road Company Limited for execution of 'sea protection works along Ennore expressway in Chennai'. For this work, the petitioner has purchased Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) against 'C' form from M/s. Volvo India Pvt. Ltd. As these two machines were to be used for the sea protection works along the Ennore expressway in Chennai, after their purchase, the machines were brought inside the State of Tamil Nadu.

(3.) THE legality and propriety of the above notice is impugned in the present writ petition on the ground that the notice is wholly illegal and contrary to the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990. The case of the petitioner is that the above two machines have chained wheels and so, they cannot be transported on roads and therefore, these machines were transported to the Ennore expressway project through trailers. It is the case of the petitioner that the above machines are not motor vehicles or vehicles coming within the definition of Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 read with Section 2(28) of the Motor Vehicles Act, 1988.