Whether L & T 752 vibratory compactor is a 'motor vehicle' or a ...

VAT and Sales Tax

October 2, 2015

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

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Whether L & T 752 vibratory compactor is a 'motor vehicle' or a ...

VAT and Sales Tax

October 2, 2015

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