Whether ‘tractor-trailer’ sans ‘motor’ falls under ‘motor vehicle’ and is amenable to entry tax under Odisha Entry tax Act? Orissa HC answers
Section 2(h)-“Motor Vehicle” means a Motor Vehicle as defined in Clause 28 of Section 2 of the Motor Vehicles Act, 1988; [excluding any tractor, earth mover, excavator, bulldozer or road-roller].