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of Whether certain construction equipment (dumpers, loaders, excavators, dozers, drills, rock breakers etc.) qualify as 'motor vehicles' under Section 2(28) and are taxable: the Court held the definition is bifurcated-an inclusive limb (mechanically propelled vehicles adapted for roads) and an explicit exclusion (vehicles of a special type adapted for use only in a factory or enclosed premises). Because the machines were adapted and used essentially within enclosed/factory premises they fall within the exclusion and are not taxable under Entry 57, List II or Schedule I to the Gujarat Tax Act. If such equipment is actually used on roads, statutory registration, tax liability and penal consequences may follow. Impugned HC orders set aside; appeal allowed. - SC
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