M/S NATWAR PARIKH & CO. LTD. vs STATE OF KARNATAKA .

The Supreme Court held 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 affirmed the taxation authority's decision to tax the tractor-trailer separately, rejecting the appellant's claim for exemption under Section 16 of the Taxation Act. The ruling clarified that the registration of vehicles in one state does not negate the requirement for permits in another state for transport vehicles.