M/S Tata Motors Ltd. vs The State Of Jharkhand Department Of ...

The Supreme Court addressed the applicability of Section 6 of the Bihar Motor Vehicles Taxation Act, 1994, concerning the levy of tax on motor vehicle chasis held by manufacturers before delivery. The Court clarified that manufacturers are liable to pay tax under Section 6 for vehicles in their possession under trade certificates, distinguishing this from the tax obligations of registered vehicle owners under Section 5. The Court upheld the validity of the tax levy on manufacturers, affirming the interpretation of the relevant sections of the Bihar Act.