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Western Coalfields Ltd. Versus State of Maharashtra & Another

2016 (5) TMI 517 - SUPREME COURT

Classification - 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 tha .....

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he 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 - Civil Appeal No. 2708/200 .....

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Ramakantrao Katneshwarkar,Adv. Mr. Aditya A. Pande, Adv. ORDER 1. The question that arises in this case is whether excavators of the description available on the record of the case and belonging to the appellant Western Coalfields Ltd. is a 'mot .....

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ews between the decision of a three judge Bench of this court in Goodyear India Ltd. Versus Union of India and other s (1997) 5 SCC 752 and two decisions of two judges Bench of this Court in Natwar Parikh & Co. Ltd. Versus State of Karnataka and .....

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. We have read and considered the order of reference; the relevant provisions of the Statutes and the decisions referred to above. The three judge Bench decision of this court in Goodyear (supra) is in the context of the provisions of the Central Exc .....

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s for motor vehicles or would fall within the residuary sub-item (3) all other tyres . Naturally, tyres for motor vehicles attract a higher rate of duty (60%) than the tyres which fell within the residuary clause (20%). It is in the above context tha .....

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priate for classification under the residuary item all other tyres . 3. On the other hand, the two judge Bench decisions in Natwar Parikh & Co. Ltd. (supra) and Chairman, Rajasthan State Road Transport Corporation (supra) squarely dealt with the .....

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