https://www.taxtmi.com/caselaws?id=188796 Motor vehicle tax under a provision requiring vehicles to be "kept" in the State applies only where there is stationariness, retention, or continuance in the State; mere passage through the State in transit, even with incidental halts for rest or refreshment, is insufficient. The Court rejected a broader reading that would treat use of roads during transit as equivalent to keeping the vehicle in the State, because that would extend the levy beyond the statutory language and legislative intent. Vehicles only passing through Mysore in transit were therefore not taxable under the Act. en-us Tue, 13 Nov 1979 00:00:00 +0530 Sat, 17 Dec 2016 10:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188796 Motor vehicle tax under a provision requiring vehicles to be "kept" in the State applies only where there is stationariness, retention, or continuance in the State; mere passage through the State in transit, even with incidental halts for rest or refreshment, is insufficient. The Court rejected a broader reading that would treat use of roads during transit as equivalent to keeping the vehicle in the State, because that would extend the levy beyond the statutory language and legislative intent. Vehicles only passing through Mysore in transit were therefore not taxable under the Act. Case-Laws Indian Laws Tue, 13 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188796