M/S Natwar Parikh & Co. Ltd vs State Of Karnataka & Others

The Supreme Court ruled that under the Karnataka Motor Vehicles Taxation Act, 1957, a tractor-trailer is to be considered a distinct category of 'goods carriage' requiring a permit under Section 66 of the Motor Vehicles Act, 1988. The Court held that the taxation authority was justified in taxing the tractor-trailer separately and denying the exemption under Section 16 of the 1957 Act. The decision emphasized the need for compliance with statutory requirements for transport vehicles.