https://www.taxtmi.com/circulars?id=3431 Vehicles equipped to be driven on public roads under their own power, even incidentally or briefly, qualify as motor vehicles under Section 2(28) and must comply with the Central Motor Vehicle Rules, 1989, including homologation. Equipment purely designed for off highway use within enclosed premises and not capable of traveling on public roads under its own power is not a motor vehicle and falls outside the Motor Vehicles Act and the Central Motor Vehicle Rules. en-us Fri, 14 Dec 2007 00:00:00 +0530 Wed, 10 Jun 2009 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3431 Vehicles equipped to be driven on public roads under their own power, even incidentally or briefly, qualify as motor vehicles under Section 2(28) and must comply with the Central Motor Vehicle Rules, 1989, including homologation. Equipment purely designed for off highway use within enclosed premises and not capable of traveling on public roads under its own power is not a motor vehicle and falls outside the Motor Vehicles Act and the Central Motor Vehicle Rules. Circulars DGFT Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3431