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Kerala HC Upholds Motor Vehicle Status for Road-Adaptable Factory Machinery

Case Law Details

Case Name
Natural Wood & Veneers Pvt. Ltd. Vs State of Kerala (Kerala High Court)
Date of Judgement/Order
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Advertisement Natural Wood & Veneers Pvt. Ltd. Vs State of Kerala (Kerala High Court) Road-Ready, Tax-Ready ; Factory-Only Use No Excuse: Forklifts & Crane Held Motor Vehicles—Registration Mandatory The Petitioner, engaged in plywood & veneer manufacturing, used two forklifts (2005 & 2017) & one Pick-& -Carry crane (2002) exclusively inside its 6-acre factory premises for lifting & shifting timber logs. Claiming that these machines were merely “material-handling equipment” functioning only within an enclosed private factory, the Petitioner contended that th...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,926

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