https://www.taxtmi.com/caselaws?id=306301 Dumper vehicles used in mining operations were treated as motor vehicles because the decisive test is their design and road capability, not the owner's use or manufacturing purpose. Vehicles fall outside the definition only if they are specially designed for exclusive use in a factory or other enclosed premises. As the dumpers were capable of use on roads and were not shown to be confined by design to enclosed premises, the exemption did not apply and registration was required. en-us Fri, 28 Mar 1969 00:00:00 +0530 Fri, 20 Jan 2023 15:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306301 Dumper vehicles used in mining operations were treated as motor vehicles because the decisive test is their design and road capability, not the owner's use or manufacturing purpose. Vehicles fall outside the definition only if they are specially designed for exclusive use in a factory or other enclosed premises. As the dumpers were capable of use on roads and were not shown to be confined by design to enclosed premises, the exemption did not apply and registration was required. Case-Laws Indian Laws Fri, 28 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306301