https://www.taxtmi.com/caselaws?id=784888 Heavy earth moving machinery and similar construction equipment used only within factories or enclosed premises fall within the exclusion in Section 2(28) of the Motor Vehicles Act, because they are special-purpose off-road vehicles not ordinarily meant for road use. As a result, they are not "motor vehicles" for that Act. Since Entry 57 of List II permits motor vehicle tax only on vehicles suitable for use on roads, and Section 3(1) of the Gujarat Motor Vehicles Tax Act, 1958 cannot enlarge that constitutional power, such equipment is outside the taxable field and not liable to road tax. en-us Thu, 08 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784888 Heavy earth moving machinery and similar construction equipment used only within factories or enclosed premises fall within the exclusion in Section 2(28) of the Motor Vehicles Act, because they are special-purpose off-road vehicles not ordinarily meant for road use. As a result, they are not "motor vehicles" for that Act. Since Entry 57 of List II permits motor vehicle tax only on vehicles suitable for use on roads, and Section 3(1) of the Gujarat Motor Vehicles Tax Act, 1958 cannot enlarge that constitutional power, such equipment is outside the taxable field and not liable to road tax. Case-Laws Indian Laws Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784888