State tax on motor vehicles: reduced taxable rate for intra State supplies subject to purchase and registration conditions. Notifies State tax on intra State supplies of goods under Chapter 87 (Motor Vehicles) at a reduced rate of 65% of the State tax otherwise applicable, subject to conditions in the annexure. Eligibility depends on purchase and supply timing, supplier registration, and non availment of input tax credit on earlier duties or taxes. The notification adopts the First Schedule to the Customs Tariff Act for classification and interpretation and contains a temporal limitation after which it will not apply.