Supreme Court · 1992 INSC 145 · Decided 29 April 1992
Union of India and ORS. ETC. ETC. v. Chowgule and CO. PVT. LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 145 · [1992] 2 S.C.R. 992
- Case number
- CIVIL APPEAL No. 2980/1981
- Decided
- 29 April 1992
- Bench
- M.M. PUNCHHI, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 31(1); Motor Vehicles Act Section 2
Headnote
OF INDIA AND ORS. ETC. ETC. v. CHOWGULE AND CO. PVf. LTD. ETC. ETC. APRIL 29,1992 (MADAN MOHAN PUNCHHI AND B.P. JEEV AN REDDY, JJ.) Motor Vehicles Taxation Act, 1965 : Section 4-Toxable event under-What is-'Dumpers and Shovels'---Whether taxable. C Motor Vehicles Act, 1939 : Section 2( 18). (As registered as 'Motor Vehicles' under the D Motor Vehicles Act, 1939. They were paying tax thereon under. the Motor Vehicles Taxation Act, 1965. Subsequendy, they stopped paying tax on the ground that they were paying tax thereon under a mistaken belief that they were motor vehicles. The orders
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)