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MANOJ MISRA, UJJAL BHUYAN
Tarachand Logistic Solutions Limited – Appellant
Versus
State Of Andhra Pradesh – Respondent
JUDGMENT :
UJJAL BHUYAN, J.
Leave granted.
2. This appeal arises out of the judgment and order dated 19.12.2024 passed by the High Court of Andhra Pradesh at Amravati (‘High Court’ for short) in Writ Appeal No. 711/2023.
3. Facts of the case may be briefly noted.
4. Appellant is a company incorporated under the Companies Act, 1956. It is engaged in the business of providing logistic support since the year 1985, further diversifying its business activities into deployment of heavy lifting equipments required for infrastructure and construction projects. Appellant is the owner of various motor vehicles which are used as heavy lifting equipments.
5. Appellant was awarded a contract dated 17.11.2020 for handling and storage of iron and steel materials at central dispatch yard within Visakhapatnam Steel Plant, Andhra Pradesh, a corporate entity of Rashtriya Ispat Nigam Limited (‘RINL’).
6. Pursuant to the contract and consequential work order dated 19.01.2021, appellant deployed 36 numbers of motor vehicles bearing various registration numbers, details of which are mentioned in the paperbook, for plying within the central dispatch yard premises.
7. It may be mentioned that prior to the contract
(1) Levy of Road Tax – Exemption – If a motor vehicle is not used in a ‘public place’ or not kept for use in a ‘public place’ then person concerned should not be burdened with motor vehicle tax for s....
The liability for motor vehicle tax persists regardless of usage location, provided vehicles are not reported as non-functional per statutory requirements.
Heavy Earth Moving Machinery, intended for off-road use only, do not qualify as 'motor vehicles' under the Motor Vehicles Act and are not subject to taxation, as confirmed by expert certifications.
Heavy earth-moving equipment qualifies as 'motor vehicles' under Section 2(28) of the Motor Vehicles Act, requiring registration and taxation irrespective of their use within enclosed premises.
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