In Brief
The Supreme Court determined whether excavators used in coal mining operations qualify as "motor vehicles" under Section 2(28) of the Motor Vehicles Act, 1988, and are therefore subject to registration and taxation. The Court held that excavators, as described in the record, fall within the statutory definition of motor vehicles and must comply with all registration and tax obligations under the Act. The Court distinguished an earlier judgment (Goodyear) concerning Central Excise Tariff classification, holding it inapplicable. The appeal was dismissed, upholding the High Court's decision that excavators are liable as motor vehicles under the Act.
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