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2011 (7) TMI 1043 - HC - Indian LawsWhether the vehicles in question would be covered within the meaning of 'motor vehicle' under section 2(28) of the Act? Held that:- We are informed that in all these petitions, under different orders, the petitioners have paid part of the tax dues and given bank guarantees or security for the remaining amount. Accordingly, in all the categories of vehicles where we have held that they are not motor vehicles, whatever tax the State might have collected shall have to be refunded. In categories were we have concluded that the vehicles are motor vehicles, the petitioners shall have to pay the remaining tax. In case where we have permitted further inquiry, the tax liability shall be concluded only after such inquiry is over. Subject to the above directions and clarification, all petitions are disposed of with a further direction that wherever the respondents have to refund the tax already collected, the same shall bear simple interest at the rate of 9% per annum from the date of collection till refund. Similarly, in cases where the petitioners have to pay the unpaid dues, such dues shall also carry simple interest at the rate of 9% from the date of tax liability arose till actual payment.
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