Motor Vehicle Tax exempted on motor vehicles deployed to Central Deposit Yard Premises

Tarachand Logistics Solutions Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that motor vehicles deployed to Central Deposit Yard Premises are not subject to Motor Vehicle Tax and are entitled to get exemption as contemplated in Motor Vehicles Act. Facts- The petitioner is a company registered under 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 construction projects. The petitioner company was awarded with the Contr...