https://www.taxtmi.com/caselaws?id=463465 Construction equipment such as motor graders, wheel loaders, vibratory rollers, pavers, excavators-cum-loaders and cranes remained within the motor vehicle definition because they were mechanically propelled and capable of road movement for shifting between work sites, even if their principal use was off-road construction. The exclusion for vehicles used only in a factory or enclosed premises did not apply, as these machines were not shown to be confined to such premises. The statutory exemption claims also failed, including the agricultural-use exemption, and the later construction equipment vehicle classification reinforced liability rather than exemption. Limited relief was noted only for refund of tax on non-user where a vehicle is actually not intended to be used on roads. en-us Fri, 01 Sep 2000 00:00:00 +0530 Wed, 03 Sep 2025 10:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463465 Construction equipment such as motor graders, wheel loaders, vibratory rollers, pavers, excavators-cum-loaders and cranes remained within the motor vehicle definition because they were mechanically propelled and capable of road movement for shifting between work sites, even if their principal use was off-road construction. The exclusion for vehicles used only in a factory or enclosed premises did not apply, as these machines were not shown to be confined to such premises. The statutory exemption claims also failed, including the agricultural-use exemption, and the later construction equipment vehicle classification reinforced liability rather than exemption. Limited relief was noted only for refund of tax on non-user where a vehicle is actually not intended to be used on roads. Case-Laws Indian Laws Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463465