Supreme Court of India
Automotive Manufacturers (p) Ltd. Etc. v. Govt. of Andhra Pradesh and Ors. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, the appeals fail and are dismissed with costs.
Judgment, page 6
From the headnote
Andhra Pradesh· Motor Ve/licks Taxation Act (5 of 1963 )-Ss. 3, 9 and item 4 of Notification under s. 9-Levy of tax on chassis used on road--Chassis need not have body attached to it before it can be "used" 'Within meaning qf s. 3-Exemption under item 4 limited to journey of : chassis for the express purpose of body being attac~d to it. Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act (5 of 1963) authorised levy of tax on motor vehicles "used or kept in use in a public place in the State". Item 4 in the table of the notification issued under s. 9 of the Act exempted from the tax
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