Motor vehicle tax payable at rates prescribed for construction equipment vehicle when vehicle used only for construction purpose

Satheesh Kumar S. Vs Transport Commissioner (Kerala High Court) Kerala High Court held that vehicles are liable to be taxed at the rate prescribed for construction equipment as use of vehicle is only for the construction purpose. Accordingly, writ dismissed. Facts- The petitioner who owns two vehicles. The petitioner has approached this Court impugning orders in respect of the demand of tax on those vehicles at the rate of 8% of the purchase value under the Kerala Motor Vehicles Act,1976 and Rules made thereunder. It is submitted that the vehicles are registered as goods carriage vehicles and ...