Case Law Details
Case Name : Steel Authority of India Limited Vs State Jharkhand (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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Steel Authority of India Limited Vs State Jharkhand (Jharkhand High Court)
Heavy Earth Moving Vehicles was required to be registered u/s 2(28)of MV Act and same could only be driven by licensed individuals
Conclusion: The issue of vehicle including Haulpak Dumpers, Water Sprinklers, Excavators, Dozers, Drillers, etc., were substantial in size and incapable of plying on roads was taxable or not depends upon the test as to whether the vehicle was proposed to be used fo Please become a Premium member. If you are already a Premium member, login here to access the full content.
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