Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes

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Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes

Indirect Taxes

Published on

26/01/2026

By Mariya Paliwala

Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes

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The Madurai Bench of the Madras High Court has held that AMW Tippers (Dumpers) and Hydraulic Mobile Cranes used exclusively within factory or enclosed premises cannot be treated as “motor vehicles” for the purpose of levying entry tax under the Tamil Nadu Tax on Entry of Motor Vehicles to Local Areas Act, 1990. The bench…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Motor Vehicles

Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes

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