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 sole

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