Road Tax exemption on tractors/trailors confined only within tea garden area

Goodricke Group Limited Vs State of West Bengal (Calcutta High Court)

The petitioner is a tea company who owns a tea garden, namely, Kumargram Tea Garden. The petitioner says that the petitioner uses tractors/trailors for the purpose of carrying men, materials, tools and tackles within the tea garden. These tractors/trailors, according to the petitioner, are never used in any public road. The petitioner says that it is entitled to exemption of motor vehicles tax under the provisions of Section 10(22) of the West Bengal Motor

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