https://www.taxtmi.com/caselaws?id=188594 Dumpers running on tyres and adapted or suitable for use on roads remain motor vehicles for taxation purposes under the Orissa Motor Vehicles Taxation Act, even if they are mainly used within mining premises and operate under heavy-load and dimensional restrictions. Rules 92 and 93, which regulate road use, do not exclude such dumpers from taxability where their nature and construction bring them within the statutory definition. The levy was also upheld as compensatory in character, because motor vehicle tax serves road use and maintenance and does not depend on the actual road use of each vehicle. The challenge under Article 301 therefore failed. en-us Fri, 20 Sep 1996 00:00:00 +0530 Tue, 10 Jan 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188594 Dumpers running on tyres and adapted or suitable for use on roads remain motor vehicles for taxation purposes under the Orissa Motor Vehicles Taxation Act, even if they are mainly used within mining premises and operate under heavy-load and dimensional restrictions. Rules 92 and 93, which regulate road use, do not exclude such dumpers from taxability where their nature and construction bring them within the statutory definition. The levy was also upheld as compensatory in character, because motor vehicle tax serves road use and maintenance and does not depend on the actual road use of each vehicle. The challenge under Article 301 therefore failed. Case-Laws Indian Laws Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188594