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Kerala HC Upholds ₹15 Lakh Motor Vehicle Tax on Puducherry-Registered Car Used in Kerala
Case Law Details
- Case Name
- T P Trading Company Vs Transport Commissioner (Kerala State) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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T P Trading Company Vs Transport Commissioner (Kerala State) (Kerala High Court)
In T P Trading Company v. Transport Commissioner (Kerala State), the Kerala High Court considered an intra-court appeal challenging a motor vehicle tax demand exceeding ₹15 lakh on a car registered in Puducherry but found to be used in Kerala. The appellant, engaged in the manufacture and distribution of plywood with branches across India, including Puducherry, had purchased the vehicle and obtained registration in Puducherry, relying on the registration certificate and GST compliance documents ...
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