vs

The Supreme Court ruled that dumpers, used for transporting goods, are subject to taxation under Section 4 of the Motor Vehicles Taxation Act, 1965, regardless of their use solely on private premises. The Court clarified that the definition of 'motor vehicle' under Section 2(18) of the Motor Vehicles Act, 1939, includes dumpers, and their registration as such necessitates tax payment. However, the matter regarding shovels was remitted back to the High Court for further consideration due to insufficient evidence on their classification.