Supreme Court · 2018 INSC 1204 · Decided 14 December 2018
M/S. Tata Motors Limited v. State of Jharkhand and Others
- Court
- Supreme Court of India
- Citation
- 2018 INSC 1204 · [2018] 14 S.C.R. 1241
- Case number
- CIVIL APPEAL No. 5299/2003
- Decided
- 14 December 2018
- Bench
- A.K. SIKRI, M.R. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Motor Vehicles Act
Headnote
Bihar Motor Vehicles Taxation Act, 1994: s. 6 - Tax payable by a manufacturer or a dealer - Manufacturer/dealer of the motor vehicles - Liability to pay tax u/s. 6, during the period the chassis are in their possession-before they are delivered to the dealers and/ or the appellants are liable to pay tax u/s. 6 - Liability to pay tax u/s. 6 is linked with the incidence of manufacturer or the dealer possessing the vehicle which is suitable for use on road during the course of his business - Sections 5 and 6 operate in altogether
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