TaxTMI 
TaxTMI 
2015 (1) TMI 529
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....ctively from the respondent no.3 and 2; B.This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned judgment and order dated 4th July 2005 rendered by the respondent no.2 in Revision Application No.15 of 2003; C.This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside impugned judgment and order dated 26.3.2003 rendered by the respondent no.3 in Tax Appeal No.20 of 2000; D. This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned notice of demand dated 5.7.2000 and 29.3.2000 issued by the respondent no.4; E. This Hon'ble Court be pleased to iss....
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....r and Shri Jaimin Gandhi, learned Assistant Government Pleader appearing on behalf of the respondent State and considering the impugned judgment and order passed by the learned Tribunal, it appears that the dispute is whether following can be said to be "motor vehicles" and consequently subject to motor vehicles tax or not. Sr.No. Description 01 Haulpack No.2 02 Haulpack No.3 03 Haulpack No.4 04 Haulpack No.5 05 Haulpack No.6 06 Haulpack No.7 07 Haulpack No.8 08 Haulpack No.9 09 HM10 10 HM11 11 Wheel Loader 2021 12 Wheel Loader 2071 13 Wheel Loader 7271 14 Escort CraneMOC3.5 15 Escort Crane8100 16 Maintenance Van 1210B 2.1. It is not in ....
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....the Division Bench in the case of Reliance Industries Limited (supra). 3. Heard Ms. Raval, learned advocate for petitioner and Shri Gandhi, learned AGP for the respondent State. The short question which is posed for consideration of this Court is whether following can be said to be "motor vehicle" under the provision of Motor Vehicles Act or not and are subject to motor vehicle tax or not ? Sr.No. Description 01 Haulpack No.2 02 Haulpack No.3 03 Haulpack No.4 04 Haulpack No.5 05 Haulpack No.6 06 Haulpack No.7 07 Haulpack No.8 08 Haulpack No.9 09 HM10 10 HM11 11 Wheel Loader 2021 12 Wheel Loader 2071 13 Wheel Loader 7271 14 Escort CraneMOC3.5 15 ....
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....g tons) and usually steer by articulating at the middle of the chassis (pivot steering).In the 1990s dumpers with swivel skips, which could be rotated to tip sideways, became popular, especially for working in narrow sites such as road works. It is not in dispute that all these dumpers are mounted on rubber fitted tyres. Their dimensions, weight, etc. do not show that they cannot be driven on road. In fact, by very nature of things, dumpers move earth from one place to another, may be in some cases, within the factory or other such premises. Nevertheless, it cannot be stated that these vehicles are not adapted to use on road or that such types of vehicles are adapted for use only in factory or closed premises. Under the circumstances, du....
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....vices or toolsfor example, many can mount forks to lift heavy pallets or shipping containers, and a hydraulicallyopening "clamshell" bucket allows a loader to act as a light dozer or scraper. The bucket can also be augmented with devices like bale grappler for handling large bales of hay or straw. Large loaders usually have only a front bucket and are called Front Loaders, whereas small loaders tractors are often also equipped with a small backhoe and are called backhoe loaders and loader backhoes or JCBs, after the company that first invented them. As can be seen from the photographs of such loaders above, these vehicles are fitted on rubber tyres. They are primarily used for earth moving. Looking to the nature of use, mobility of th....
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....ion clause in the later portion of the definition. iv. Whether the vehicle is being regularly used on road is not relevant as long as it can be used on road when required which would satisfy the requirement of the term vehicle adapted for use on road. v. Solely on account of the dimensions of the vehicle exceeding those specified in rule 92 and 93 of the Central Motor Vehicles Rules by itself would not mean that the vehicle is not a motor vehicle. Though, this may be a relevant factor to be considered along with other factors. vi. For a vehicle to fall in exclusion clause of the definition, it should be a vehicle of special type adapted for use only in a factory or any other enclosed premises. Here the term 'only' has great....