https://www.taxtmi.com/caselaws?id=180409 Dumpers, payloaders and crane vehicles used inside factories or mining premises remained within the motor vehicle tax net because the controlling test is whether the vehicle is suitable or adaptable for use on roads, not whether it actually plies on public roads; the exemption for special-type vehicles applies only where the vehicle is exclusively adapted for use in a factory or other enclosed premises. The surrender of registration certificates was also treated as conditional on compliance with Rule 25, including production of the prescribed documents and proof that motor vehicle tax and special road tax due had been paid where required. en-us Tue, 22 Apr 2003 00:00:00 +0530 Wed, 23 Mar 2016 11:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180409 Dumpers, payloaders and crane vehicles used inside factories or mining premises remained within the motor vehicle tax net because the controlling test is whether the vehicle is suitable or adaptable for use on roads, not whether it actually plies on public roads; the exemption for special-type vehicles applies only where the vehicle is exclusively adapted for use in a factory or other enclosed premises. The surrender of registration certificates was also treated as conditional on compliance with Rule 25, including production of the prescribed documents and proof that motor vehicle tax and special road tax due had been paid where required. Case-Laws Income Tax Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180409