https://www.taxtmi.com/caselaws?id=182513 For motor vehicle taxation, the decisive factor is the actual use of the vehicle on the relevant occasion. A tractor combined with a trailer for carriage of goods falls within the statutory concept of a goods carriage and transport vehicle, even if the tractor and trailer are separately registered. The Karnataka Motor Vehicles Taxation Act, 1957 operates as an independent code, so tax liability under it depends on the vehicle's use rather than on registration alone. Separate registration in another State does not prevent the taxing authority from examining the vehicle's actual character and use for levy purposes. en-us Thu, 01 Sep 2005 00:00:00 +0530 Thu, 18 Apr 2024 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182513 For motor vehicle taxation, the decisive factor is the actual use of the vehicle on the relevant occasion. A tractor combined with a trailer for carriage of goods falls within the statutory concept of a goods carriage and transport vehicle, even if the tractor and trailer are separately registered. The Karnataka Motor Vehicles Taxation Act, 1957 operates as an independent code, so tax liability under it depends on the vehicle's use rather than on registration alone. Separate registration in another State does not prevent the taxing authority from examining the vehicle's actual character and use for levy purposes. Case-Laws Indian Laws Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182513