SC rules industrial machinery not liable for road tax

In a major relief to companies operating heavy industrial and construction equipment, the Supreme Court on Wednesday ruled that specialized off-road machinery used on factory premises, mines and industrial areas cannot automatically be treated as motor vehicles liable to road tax, even if such equipment is capable of limited movement.

- Krishna Yadav & Dipali Banka

The apex court delivered the judgement on a plea filed by UltraTech Cement.

(HT)

A bench comprising justices Pankaj Mithal and Prasanna B. Varale delivered the ruling on a plea filed by UltraTech Cement Ltd, which had challenged a 2011 Gujarat high court order allowing to levy motor vehicle tax on construction equipment.