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Whether L & T 752 vibratory compactor is a motor vehicle or a machinery and therefore liable to tax under the KTEG Act - Held that - Under the Scheme of KTEG Act Chapter II deals with levy of tax. - Held No - the contention of the Revenue that the motor vehicle is not registered it cannot be treated as motor vehicle and has to be treated as machinery is without any substance - HC

VAT and Sales Tax - Whether L & T 752 vibratory compactor is a motor vehicle or a machinery and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act, Chapter II deals .....

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