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2015 (1) TMI 529 - HC - Indian LawsLevy of motor vehicle tax - dumpers, loaders, escort crane and maintenance van - It is the case on behalf of the petitioner that aforesaid dumpers, loaders, escort crane and maintenance van cannot be said to be “Motor Vehicle” under the provision of Motor Vehicles Act and therefore, are not subject to motor vehicle tax. - Held that:- vehicles in question are rightly considered to be “motor vehicle” and subject to motor vehicle tax. We see no reason to interfere with the impugned judgment - Following decision of Reliance Industries Ltd. & 1 Versus State of Gujarat & 3 [2011 (7) TMI 1043 - GUJARAT HIGH COURT] - Decided against Assessee.
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