Tax on Motor Vehicles in India : Supreme Court Examines the Legal Controversy
It has been held that off-road equipments not meant for use on roads or public roads as such stand excluded not only from the purview of the “motor vehicle” as defined under Section 2 (28) of the MV Act, 1988 but also from tax as Entry 57 of List II of the Seventh Schedule of the Constitution only authorizes taxation of vehicles suitable for use on roads only.
Ultratech Cement Ltd v. State of Gujarat [2026] GCtR 44 (SC)
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