https://www.taxtmi.com/caselaws?id=190653 A mechanically propelled vehicle adapted or suitable for use on roads remains taxable under the Motor Vehicles Taxation Act even if it is used only within mining or other enclosed premises, unless it is a special type meant exclusively for factory or enclosed-premises use. On that basis, dumpers were held taxable and the tax notices and orders were upheld. By contrast, the record on shovels was insufficient to determine their road adaptability, transport function, or registerability, so the matter was remitted for fresh consideration on proper pleadings and evidence. en-us Wed, 29 Apr 1992 00:00:00 +0530 Tue, 21 Feb 2017 16:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190653 A mechanically propelled vehicle adapted or suitable for use on roads remains taxable under the Motor Vehicles Taxation Act even if it is used only within mining or other enclosed premises, unless it is a special type meant exclusively for factory or enclosed-premises use. On that basis, dumpers were held taxable and the tax notices and orders were upheld. By contrast, the record on shovels was insufficient to determine their road adaptability, transport function, or registerability, so the matter was remitted for fresh consideration on proper pleadings and evidence. Case-Laws Indian Laws Wed, 29 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190653