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SC: Excavators, Dumpers Etc Used Within Factories aren’t Motor Vehicles For Road Tax Purposes - (12 Jan 2026)

MOTOR VEHICLES

SC has held that Heavy Earth Moving Machinery & construction equipment such as excavators, dumpers, loaders, and dozers, when used solely within factory premises or other enclosed areas, do not qualify as “motor vehicles” u/s 2(28) of the Motor Vehicles Act and are therefore not liable to road tax.

Tags : EXCAVATORS   DUMPERS   MOTOR VEHICLES  

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