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Court Rules L & T 752 Vibratory Compactor is 'Machinery' Not 'Motor Vehicle' Under KTEG Act for Tax Purposes.
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....Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act, Chapter II deals with levy of tax. - Held No - the contention of the Revenue that the motor vehicle is not registered, it cannot be treated as motor vehicle and has to be treated as machinery is without any substance - HC....