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

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 they were not “mo...