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.
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.
