Liability to tax was on manufacturer for possession of chassis of vehicles U/s 6 of BMVT Act

Ms. Tata Motors Limited Vs State of Jharkhand And Others  (Supreme Court)

Conclusion: Liability of tax was on the manufacturer for the chasis of the motor vehicles manufactured by them during the period these chasis were in their “possession”, i.e., before they were delivered to the dealers and/or the purchasers of the said vehicles as per section 6 of Bihar Motor Vehicles Taxation Act, 1994.

Held: In the present case, Bihar Government, under section 6 of the Bihar Motor Vehicles

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