Judgment

Kapadia, J.—The short question which arises for determination in this civil appeal, by special leave, is whether the taxation authority under the Karnataka Motor Vehicles Taxation Act, 1957 was right in taxing the “tractor-trailer” as a separate and distinct vehicle, different from a tractor and denying exemption sought by the appellant under section 16 of the said 1957 Act on the ground that the tractor-trailer was a distinct category of “goods carriage” requiring permit under section 66 of the Motor Vehicles Act, 1988.

2. The brief facts which are relevant to be noticed as under:

The appellant are transporters of heavy equipments using mechanized carriage depending upon the items to be transported. During the period 8.12.1989 to 31.3.1990, they were engaged by Central Power Research Institute of India (CPRI) to transport for them six units of transformers from Madras Port to its site at Bangalore. The goods were to be lifted from Madras Port and transported to CPRI at Bangalore by vehicular transport mode through the States of Tamilnadu, Andhra Pradesh and Karnataka. In the matter of transportation of over-dimensional cargo, the appellant made use of a drawing vehicle, call