Supreme Court · 1971 INSC 329 · Decided 25 November 1971
Automotive Manufacturers (P) LTD. ETC. v. GOVT. of Andhra Pradesh and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 329 · [1972] 2 S.C.R. 593
- Case number
- CIVIL APPEAL No. 2180/1968
- Decided
- 25 November 1971
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, I.D. DUA (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301; Motor Vehicles Act Section 28
Headnote
593 Andhra Pradesh· Motor Ve/licks Taxation Act (5 of 1963 )-Ss. 3, 9 and item 4 of Notification under s. 9-Levy of tax on chassis used on road--Chassis need not have body attached to it before it can be "used" 'Within meaning qf s. 3-Exemption under item 4 limited to journey of express purpose of body being attac~d to it. Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act (5 of 1963) authorised levy of tax on motor vehicles "used or kept in use in a public place in the State". Item 4 in the table of the notification issued under s. 9 of the Act
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)