Excavators Classified as 'Motor Vehicles' u/s 2(28) of Motor Vehicles Act, 1988; Must Register and Pay Taxes.

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....Excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable for registration, payment of taxes, etc. under the Motor Vehicles Act, 1988 - SC....