https://www.taxtmi.com/caselaws?id=327536 Excavators were held to fall within the statutory definition of "motor vehicle" in Section 2(28) of the Motor Vehicles Act, 1988. The Court treated the earlier Central Excise Tariff classification as non-determinative because the dispute had to be resolved under the Act itself. Applying the definition in the Motor Vehicles Act, it accepted the reasoning of decisions that considered that provision directly and concluded that the excavators were motor vehicles. As a result, they are liable for registration and payment of taxes under the Act. en-us Fri, 06 May 2016 00:00:00 +0530 Fri, 21 Oct 2016 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327536 Excavators were held to fall within the statutory definition of "motor vehicle" in Section 2(28) of the Motor Vehicles Act, 1988. The Court treated the earlier Central Excise Tariff classification as non-determinative because the dispute had to be resolved under the Act itself. Applying the definition in the Motor Vehicles Act, it accepted the reasoning of decisions that considered that provision directly and concluded that the excavators were motor vehicles. As a result, they are liable for registration and payment of taxes under the Act. Case-Laws Indian Laws Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327536