Supreme Court of India
M/s Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Held as under: A ‘motor vehicle’ under Section 2(18) has been defined as “any mechanically propelled vehicle adapted for use upon road….” Having regard to the context of the definition of “public place” in Section 2(24) of the [2025] 8 S.C.R. 2313 M/s Tarachand Logistic Solutions Limited v.
Judgment, page 16
From the headnote
Issue for Consideration Whether the premises of Visakhapatnam Steel Plant where appellant’s vehicles are exclusively used for handling and storage operations, constitute a ‘public place’ under the Andhra Pradesh Motor Vehicle Taxation Act, 1963; whether such vehicles are liable to pay tax u/s.3 thereof or entitled to exemption therefrom. Headnotes† Andhra Pradesh Motor Vehicle Taxation Act, 1963 – s.3 – Interpretation – Andhra Pradesh Motor Vehicles Taxation Rules, 1963 – r.12A – Motor Vehicle Act, 1988 – s.2(34) – ‘public place’ – Appellant was awarded a contract for handling and storage of
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Where later benches applied it
Of those, 1 mentioned
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