No motor vehicle tax on vehicles plying only within enclosed premises of Factory/Plant

Tarachand Logistic Solutions Limited Vs State of Andhra Pradesh & Ors. (Supreme Court of India) Conclusion: Vehicles operating exclusively within the enclosed premises of a factory or plant were not liable to pay motor vehicle tax, as such areas did not constitute a “public place.” Held: The issue arose from a contract between Appellant and the Respondent- Visakhapatnam Steel Plant (RINL) for logistical work within the plant’s central dispatch yard. The company deployed 36 vehicles which, from April 2021, operated solely inside the steel plant’s premises, an area s...