VKSS Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) Heard Mr.S.Doraisamy for the petitioner, Mr.Haja Nazirudeen, Additional Advocate General assisted by Mr.M.Shajahan, Special Government Pleader and Mr.P.Hari Babu, Government Advocate for the respondents.

(2.) The petitioner seeks for the following relief:

(3.) The petitioner is a Class-I Contractor. It is a partnership firm. It purchased a Construction Equipment Vehicle Type of Body - (Motor Grader) for the purpose of its work. The purchase was made on 12/1/2024. It is not in dispute that the motor grader is covered by the definition of "Construction Equipment Vehicle ".