https://www.taxtmi.com/caselaws?id=255330 A vehicle is a motor vehicle if it is adapted for use on the road, and the decisive factors include size, dimensions, weight, nature of use and mobility. Regular road use is not required where the vehicle is capable of being used on the road when needed. The exclusion applies only to special type vehicles adapted for use solely in a factory or other enclosed premises. Applying the binding Division Bench ruling, the HC treated dumpers, loaders and escort cranes as motor vehicles, and found no basis to distinguish the maintenance van; all were therefore liable to motor vehicle tax. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 14 Jan 2015 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255330 A vehicle is a motor vehicle if it is adapted for use on the road, and the decisive factors include size, dimensions, weight, nature of use and mobility. Regular road use is not required where the vehicle is capable of being used on the road when needed. The exclusion applies only to special type vehicles adapted for use solely in a factory or other enclosed premises. Applying the binding Division Bench ruling, the HC treated dumpers, loaders and escort cranes as motor vehicles, and found no basis to distinguish the maintenance van; all were therefore liable to motor vehicle tax. Case-Laws Indian Laws Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255330