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    <title>2015 (1) TMI 529 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision that the vehicles in question, including dumpers, loaders, escort cranes, and maintenance van, are &quot;motor vehicles&quot; under the Motor Vehicles Act, 1988, and thus subject to motor vehicle tax. The court found no reason to interfere with the Tribunal&#039;s judgment, dismissing the petition and vacating any interim relief.</description>
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      <description>The court upheld the Tribunal&#039;s decision that the vehicles in question, including dumpers, loaders, escort cranes, and maintenance van, are &quot;motor vehicles&quot; under the Motor Vehicles Act, 1988, and thus subject to motor vehicle tax. The court found no reason to interfere with the Tribunal&#039;s judgment, dismissing the petition and vacating any interim relief.</description>
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