https://www.taxtmi.com/caselaws?id=169507 Motor vehicle status depends on whether a mechanically propelled vehicle is adapted or fit for road use, not merely on its weight or specialised mining design. Dumpers and rockers capable of road use require registration, whereas tractairs with compressed-air attachments were not registerable on the stated facts. A taxing statute incorporating a motor vehicle definition by reference adopts that definition as it stood at incorporation; later amendments to the parent legislation do not expand the tax base unless the taxing law is amended. Vehicles used solely within enclosed mining premises inaccessible to the public fall outside the tax net. en-us Tue, 24 Sep 1974 00:00:00 +0530 Fri, 24 Apr 2015 12:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169507 Motor vehicle status depends on whether a mechanically propelled vehicle is adapted or fit for road use, not merely on its weight or specialised mining design. Dumpers and rockers capable of road use require registration, whereas tractairs with compressed-air attachments were not registerable on the stated facts. A taxing statute incorporating a motor vehicle definition by reference adopts that definition as it stood at incorporation; later amendments to the parent legislation do not expand the tax base unless the taxing law is amended. Vehicles used solely within enclosed mining premises inaccessible to the public fall outside the tax net. Case-Laws Indian Laws Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169507