Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S. 2(h) Orissa Entry Tax Act | Tractor Trolley Not 'Motor Vehicle' & Not Amenable To Entry Tax: High Court
Excise, VAT & CustomRERA & Property Act
The Orissa High Court ruled that tractor-trailers do not fall under the definition of a "motor vehicle" as per the Orissa Entry Tax Act. This verdict emerged from a dispute over whether such vehicles were subject to entry tax. The court concluded that these trailers, when used exclusively for agricultural purposes, do not qualify as motor vehicles and are therefore exempt from such taxation.
