STATE OF MYSORE & ORS. vs T. V. SUNDARAM IYENGAR & SONS (P) LTD.

The Supreme Court held that motor vehicles merely passing through the State of Mysore do not constitute vehicles 'kept' in the State under Section 3(1) of the Mysore Motor Vehicles Taxation Act, 1957. The Court affirmed the High Court's ruling that such vehicles are not subject to taxation as they do not meet the criteria established in the Taxation Act. Consequently, the appeal by the State was dismissed, upholding the High Court's decision to quash the tax demand on the respondent's vehicles.