https://www.taxtmi.com/caselaws?id=169507 The article explains that dumpers and rockers may be treated as motor vehicles if their construction makes them suitable for road use, even when designed for mining operations, while tractors with compressed-air attachments were treated differently on the facts. It also notes that, for a State motor vehicle taxation law adopting another statute's definition by incorporation, later amendments to the parent Act do not automatically expand the tax base unless the State law is amended. Vehicles used solely within enclosed mining premises, where the public has no right of access, fall outside the tax net under that construction. 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 The article explains that dumpers and rockers may be treated as motor vehicles if their construction makes them suitable for road use, even when designed for mining operations, while tractors with compressed-air attachments were treated differently on the facts. It also notes that, for a State motor vehicle taxation law adopting another statute's definition by incorporation, later amendments to the parent Act do not automatically expand the tax base unless the State law is amended. Vehicles used solely within enclosed mining premises, where the public has no right of access, fall outside the tax net under that construction. Case-Laws Indian Laws Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169507