BOSE ABRAHAM vs STATE OF KERALA

The Supreme Court upheld the constitutional validity of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994, specifically Section 3, which levies tax on motor vehicles entering local areas. The Court ruled that excavators and road rollers fall under the definition of 'motor vehicle' as per Section 2(28) of the Motor Vehicles Act, 1988, and are thus subject to entry tax. The Court dismissed the appeals challenging the applicability of the tax and the pre-registration tax collection under Section 18 of the Act.