CENTRAL COAL FIELDS LTD vs STATE OF ORISSA AND ORS.

The Supreme Court upheld the High Court's conclusion that Dumpers and Rockers are vehicles adapted for use on roads, thus falling under the definition of motor vehicles as per Section 2(b) of the 1975 Act. The Court emphasized that the vehicles' design, including their use of rubber tyres, indicates their suitability for public road use, despite restrictions on speed in certain areas. The judgment reaffirmed the principles established in Bolani Ores Ltd. v. State of Orissa, confirming the liability for taxation based on their use on public roads.