SAURASHTRA CEMENT CO LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for following reliefs:

(2.) HAVING heard Ms. Dharmishtha Raval, learned advocate for the petitioner and Shri Jaimin Gandhi, learned Assistant Government Pleader appearing on behalf of the respondent State and considering the impugned judgment and order passed by the learned Tribunal, it appears that the dispute is whether following can be said to be "motor vehicles" and consequently subject to motor vehicles tax or not.

(3.) IT is not in dispute that out of the aforesaid vehicles, some are dumpers, some are loaders and some are escort crane. Identical question came to be considered by the Division Bench of this Court in the case of Reliance Industries Limited (supra). In para 42, the Division Bench after considering the matter at length has held that dumpers cannot be taken out of purview of definition of "motor vehicle". While holding so, in para 42 the Division Bench has observed and held as under: