Mining & Construction Vehicles Not Liable for Motor Vehicle Tax If Used Only Inside Closed Premises: Supreme Court

Ruling on Ultratech Cement’s appeals, the Supreme Court held that construction equipment vehicles used solely within factory or enclosed premises are special off-road vehicles, not motor vehicles, exempt from registration and tax under the Gujarat Motor Vehicles Tax Act.

Supreme Court Rules: No Motor Vehicle Tax If Vehicle Not Used in ‘Public Place’

The Supreme Court held that motor vehicle tax is compensatory in nature and cannot be charged if a vehicle is not used or kept for use in a public place. Vehicles confined to private premises like RINL’s yard are exempt from such tax.