https://www.taxtmi.com/caselaws?id=198444 Under the Motor Vehicles Act, 1939, semi-trailers used by the petitioner remained trailers and motor vehicles for registration and taxation purposes, and the Bombay Motor Vehicles Tax Act, 1958 contemplated tax on trailers in the First Schedule. A trailer could not be treated as an articulated vehicle merely because it was attached to a tractor owned and registered by another person; articulated vehicle status attached to the tractor-trailer unit under the statutory scheme, not to the trailer alone. Use of the trailers in the Bombay Dock Area did not avoid liability, because a public place under motor vehicles law includes places accessible to the public even if access is regulated. en-us Tue, 22 Feb 1994 00:00:00 +0530 Wed, 31 Jan 2018 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198444 Under the Motor Vehicles Act, 1939, semi-trailers used by the petitioner remained trailers and motor vehicles for registration and taxation purposes, and the Bombay Motor Vehicles Tax Act, 1958 contemplated tax on trailers in the First Schedule. A trailer could not be treated as an articulated vehicle merely because it was attached to a tractor owned and registered by another person; articulated vehicle status attached to the tractor-trailer unit under the statutory scheme, not to the trailer alone. Use of the trailers in the Bombay Dock Area did not avoid liability, because a public place under motor vehicles law includes places accessible to the public even if access is regulated. Case-Laws Indian Laws Tue, 22 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198444