https://www.taxtmi.com/caselaws?id=300817 A scrap mobile crane that was old, unserviceable and movable only by towing was held not to fall within the definition of a motor vehicle under Section 2(28) of the Motor Vehicles Act, 1988. Because it was not designed for road use by its own propulsion and was not meant for transportation on road, the tax demand could not be sustained and seizure or detention was unjustified. The result was that the tax levy and detention were held illegal, and relief was granted to the petitioner. en-us Thu, 25 Feb 2010 00:00:00 +0530 Sat, 26 Feb 2022 10:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300817 A scrap mobile crane that was old, unserviceable and movable only by towing was held not to fall within the definition of a motor vehicle under Section 2(28) of the Motor Vehicles Act, 1988. Because it was not designed for road use by its own propulsion and was not meant for transportation on road, the tax demand could not be sustained and seizure or detention was unjustified. The result was that the tax levy and detention were held illegal, and relief was granted to the petitioner. Case-Laws Indian Laws Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300817