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2016 (5) TMI 517 - SUPREME COURTClassification - Whether the excavators of the description available is a 'motor vehicle' within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 so as to make the same liable for registration and payment of taxes under the Act - Held that:- by referring the decision of two judges Bench of Supreme Court in the case of Natwar Parikh & Co. Ltd. Versus State of Karnataka and others [2005 (9) TMI 644 - SUPREME COURT], the excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable for registration, payment of taxes, etc. as envisaged under the provisions of the Act. - Decided against the appellant
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