ORDER :

1. The question that arises in this case is whether excavators of the description available on the record of the case and belonging to the appellant Western Coalfields Ltd. is a 'motor vehicle' within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 (hereinafter referred to as "the Act") so as to make the same liable for registration and payment of taxes under the Act. A two judge Bench perceiving a conflict of views between the decision of a three judge Bench of this court in Goodyear India Ltd. v. Union of India and others, (1997) 5 SCC 752 and two decisions of two judges Bench of this Court in Natwar Parikh & Co. Ltd. v. State of Karnataka and others, (2005) 7 SCC 364 and Chairman, Rajasthan State Road Transport Corporation and others v. Santosh and others, (2013) 6 SCC 94 has referred the question to a larger Bench for consideration.

2. We have heard the learned counsels for the parties. We have read and considered the order of reference; the relevant provisions of the Statutes and the decisions referred to above. The three judge Bench decision of this court in Goodyear (supra) is in the context of the provisions of the Central Excise Tariff under Item 16 ther