Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Vehicle classification by weight and design determines definitions and regulatory categories for passenger and goods vehicles. The statute provides operative definitions and classification criteria for motor vehicles by design, use and weight: goods carriage (vehicles constructed or adopted for carriage of goods or so used), gross vehicle weight (registered total permissible vehicle plus load), and unladen weight (vehicle weight with ordinary equipment excluding driver). It identifies vehicle classes-heavy, medium and light passenger vehicles, medium goods vehicles-and defines tractor as a non-load-carrying motor vehicle excluding road-rollers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Vehicle classification by weight and design determines definitions and regulatory categories for passenger and goods vehicles.
The statute provides operative definitions and classification criteria for motor vehicles by design, use and weight: goods carriage (vehicles constructed or adopted for carriage of goods or so used), gross vehicle weight (registered total permissible vehicle plus load), and unladen weight (vehicle weight with ordinary equipment excluding driver). It identifies vehicle classes-heavy, medium and light passenger vehicles, medium goods vehicles-and defines tractor as a non-load-carrying motor vehicle excluding road-rollers.
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