- (1.) HEARD learned Standing Counsel for the revisionist and Sri Piyush Agrawal, learned counsel for opposite party.
(2.) THIS revision under Section 58 of Value Added Tax Act, 2008 has come up at the instance of Revenue being aggrieved by judgment and order dated 9.12.2009 passed by Commercial Tax Tribunal, Jhansi, Bench -II, Jhansi in Appeal No.108 of 2007 (Assessment Year 2002 -03) whereby it has allowed assessee's appeal and set aside order of First Appellate Authority declaring that assessee is not liable to pay any entry tax.
(3.) THE question of law, which has arisen in this revision is, "whether any entry tax was payable on JCB Excavator purchased by respondent assessee from outside the State of U.P. and brought in the State. The case set up by assessee was that JCB Excavator is a "motor vehicle" and therefore, not exisible to entry tax. Assessing Authority however took the view that it is 'machinery' and, therefore, entry tax is admissible. The Assessing Authority, vide order dated 21.2.2005, passed under Rule 4(6), determined tax liability of Rs.31,335/ - upon purchase of JCB Excavator, @ 2% of purchase price for the assessment year 2002 -03. The appeal preferred by assessee was rejected by Joint Commissioner (Appeal) - IInd, Trade Tax, Jhansi vide order dated 14.3.2007. The assessee succeeded in further appeal preferred before Tribunal, who has accepted the contention of assessee and held that no entry tax is payable.;