Supreme Court of India
The Chief General Manager, Jagannath Area and Ors. v. State of Orissa and Ors.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the dumpers in question are motor G vehicles and are taxable within the ambit of the Taxation Act.
Judgment, page 12
From the headnote
Orissa Motor Vehicles Taxation Act, 1975 : Motor Vehicle--Lery of tax on-Dumper fitted with heary duty tyres and used within mining areas-Such dumpers exceeded pennissible dimen sions prescribed by Motor Vehicle Rules-Consequently, there was an embar go for the dumpers to be used on public roads-Held : dumpers in question were motor vehicles-Hence, were taxable within the ambit of the Act-Central Motor Vehicles Rule, 1989-Rr. 92 and 93. Motor Vehicle--Lery of tax on-Dumpers fitted with heary duty tyres and capable of being used on public roads-But actually used within mining areas and not
Where later benches applied it
Of those, 1 referred to
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