Vehicles used in Central Deposit Yard is not leviable to motor vehicle tax

Tarachand Logistic Solutions Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court) Held that the petitioner is plying the vehicles in the Central Deposit Yard premises itself proves that the premises does not fall under the definition of ‘public place’ as under Section 2 sub Section (34) of the Act. Hence, motor vehicle tax not leviable. Facts- The petitioner is a company registered under the Companies Act 1956, engaged in the business of providing logistics support since 1985 and is diversified into deployment of heavy lifting equipment required for infrastructure and constructio...