Kerala HC Upholds ₹15 Lakh Motor Vehicle Tax on Puducherry-Registered Car Used in Kerala

T P Trading Company Vs Transport Commissioner (Kerala State) (Kerala High Court) In T P Trading Company v. Transport Commissioner (Kerala State), the Kerala High Court considered an intra-court appeal challenging a motor vehicle tax demand exceeding ₹15 lakh on a car registered in Puducherry but found to be used in Kerala. The appellant, engaged in the manufacture and distribution of plywood with branches across India, including Puducherry, had purchased the vehicle and obtained registration in Puducherry, relying on the registration certificate and GST compliance documents to assert permane...