Supreme Court · 2025 INSC 1052 · Decided 29 August 2025
M/S Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1052 · [2025] 8 S.C.R. 2297
- Case number
- CIVIL APPEAL No. 11188/2025
- Decided
- 29 August 2025
- Bench
- MANOJ MISRA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
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 thereof or entitled to exemption therefrom. 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
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