https://www.taxtmi.com/caselaws?id=166189 A mechanically propelled machine is treated as a motor vehicle for road tax purposes if it is ordinarily capable of use on roads under the governing definition in the Bombay Motor Vehicles Tax Act read with the Motor Vehicles Act. The relevant test is road adaptability, assessed by size, weight, mobility, mounting system, speed and actual nature of use. Mere predominant use in factories or enclosed premises does not remove a machine from taxability unless it is a special type adapted only for such premises. Oversized chain-mounted crawler cranes with extremely limited road mobility may fall outside the definition, and tax liability arises from entry into the State, not from the date of purchase. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 01 Oct 2016 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166189 A mechanically propelled machine is treated as a motor vehicle for road tax purposes if it is ordinarily capable of use on roads under the governing definition in the Bombay Motor Vehicles Tax Act read with the Motor Vehicles Act. The relevant test is road adaptability, assessed by size, weight, mobility, mounting system, speed and actual nature of use. Mere predominant use in factories or enclosed premises does not remove a machine from taxability unless it is a special type adapted only for such premises. Oversized chain-mounted crawler cranes with extremely limited road mobility may fall outside the definition, and tax liability arises from entry into the State, not from the date of purchase. Case-Laws Indian Laws Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166189