https://www.taxtmi.com/caselaws?id=470538 A mechanically propelled wheeled vehicle is a motor vehicle where it is suitable or adapted for movement on roads, regardless of its actual operation only within restricted or enclosed private premises. A Reach Stacker mounted on a four-wheeled chassis and designed to travel on depot roads while carrying containers meets that test. Its use solely within an inland container depot and lack of registration do not change its character as a motor vehicle. The stated consequence is that the claimant is entitled to assessment of damages. en-us Thu, 05 Sep 2019 00:00:00 +0530 Thu, 30 Jul 2026 13:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470538 A mechanically propelled wheeled vehicle is a motor vehicle where it is suitable or adapted for movement on roads, regardless of its actual operation only within restricted or enclosed private premises. A Reach Stacker mounted on a four-wheeled chassis and designed to travel on depot roads while carrying containers meets that test. Its use solely within an inland container depot and lack of registration do not change its character as a motor vehicle. The stated consequence is that the claimant is entitled to assessment of damages. Case-Laws Customs Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470538