Supreme Court exempts vehicles used in restricted Industrial areas from road tax.
The Supreme Court held that motor vehicles used exclusively within the enclosed and restricted premises of Visakhapatnam Steel Plant (RINL) do not constitute use in a “public place” and are hence exempt from motor vehicle tax under the AP Taxation Act, 1963.
Court:
Supreme Court of India
Case:
M/s. Tarachand Logistic Solutions Limited vs. State of Andhra Pradesh & Ors.
Date of Judgement:
August 29, 2025
Act:
Andhra Pradesh Motor Vehicles Taxation Act, 1963