Judgment briefs
Supreme Court of India

M/s Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.

Andhra Pradesh Motor Vehicle Taxation Act, 1963 – s.3 – Interpretation

Allowed
Court
Supreme Court of India
Decided
29 Aug 2025
Citation
[2025] 8 S.C.R. 2297
Case no.
CIVIL APPEAL No. 11188/2025
Bench
Manoj Misra, Ujjal Bhuyan

Issue for consideration

Whether the premises of Visakhapatnam Steel Plant where appellant’s vehicles are exclusively used for handling and storage operations, constitute a ‘public place’ under the Andhra Pradesh Motor Vehicle Taxation Act, 1963; whether such vehicles are liable thereof or entitled to exemption therefrom.

Judgment PDF: M/s Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.
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