Tractor Trolly Falls u/s 2 (h) of Orissa Entry Tax Act and Amenable to Entry Tax: Orissa High Court

The Orissa High Court ruled that tractor trolleys are classified under Section 2(h) of the Orissa Entry Tax Act, making them liable for entry tax. This case arose from a dispute over whether tractor trolleys should be exempt from the tax. The court concluded that since tractor trolleys are used for the transportation of goods, they fall within the scope of the Act. This ruling clarifies the taxation scope for agricultural and transport machinery under state entry tax laws.