https://www.taxtmi.com/caselaws?id=151377 An electric powered fork-lift truck used mainly for stacking goods within factory premises was held not to fall within the motor vehicle entry in Schedule C under the Bombay Sales Tax Act, 1959. The decisive test was its primary function in common parlance: a motor vehicle under that entry is one intended to transport persons or goods over a substantial distance, whereas a machine primarily meant for vertical lifting and internal movement does not answer that description. It therefore fell under the residuary entry in Schedule E. The classification turned on dominant use and ordinary commercial meaning, not on the mere fact that the machine was self-propelled. en-us Mon, 10 Jan 1977 00:00:00 +0530 Wed, 05 Jun 2013 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151377 An electric powered fork-lift truck used mainly for stacking goods within factory premises was held not to fall within the motor vehicle entry in Schedule C under the Bombay Sales Tax Act, 1959. The decisive test was its primary function in common parlance: a motor vehicle under that entry is one intended to transport persons or goods over a substantial distance, whereas a machine primarily meant for vertical lifting and internal movement does not answer that description. It therefore fell under the residuary entry in Schedule E. The classification turned on dominant use and ordinary commercial meaning, not on the mere fact that the machine was self-propelled. Case-Laws VAT and Sales Tax Mon, 10 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151377