https://www.taxtmi.com/caselaws?id=161863 An excavator was held not to fall within the definition of "motor vehicle" adopted from the Motor Vehicles Act, because the decisive test was whether it was mechanically propelled and adapted for use upon roads. The court distinguished wheel-mounted machines capable of normal road use from this chain-mounted excavator, which had no wheels, moved at about 1.5 kilometres per hour, and would damage both itself and the road surface if taken on roads. On those facts, it was not adapted for road use and therefore was not liable to entry tax under the Kerala Tax on Entry of Goods into Local Areas Act. en-us Thu, 10 Feb 2005 00:00:00 +0530 Wed, 03 Sep 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161863 An excavator was held not to fall within the definition of "motor vehicle" adopted from the Motor Vehicles Act, because the decisive test was whether it was mechanically propelled and adapted for use upon roads. The court distinguished wheel-mounted machines capable of normal road use from this chain-mounted excavator, which had no wheels, moved at about 1.5 kilometres per hour, and would damage both itself and the road surface if taken on roads. On those facts, it was not adapted for road use and therefore was not liable to entry tax under the Kerala Tax on Entry of Goods into Local Areas Act. Case-Laws VAT / Sales Tax Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161863