https://www.taxtmi.com/caselaws?id=172956 A road roller falls within the statutory definition of a motor vehicle because it is mechanically propelled and adapted for use on roads. The Motor Vehicles Act expressly includes a road roller within the definition of a light motor vehicle, and the taxing power under Entry 57 of List II extends to vehicles suitable for road use. Its use for road repair, rather than for carrying passengers or goods, does not exclude it from taxation. The challenge to the levy therefore failed, and the road roller was held liable to tax under the Andhra Pradesh motor vehicle taxation regime. en-us Tue, 06 Apr 2004 00:00:00 +0530 Fri, 03 Feb 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172956 A road roller falls within the statutory definition of a motor vehicle because it is mechanically propelled and adapted for use on roads. The Motor Vehicles Act expressly includes a road roller within the definition of a light motor vehicle, and the taxing power under Entry 57 of List II extends to vehicles suitable for road use. Its use for road repair, rather than for carrying passengers or goods, does not exclude it from taxation. The challenge to the levy therefore failed, and the road roller was held liable to tax under the Andhra Pradesh motor vehicle taxation regime. Case-Laws Indian Laws Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172956