Liability to pay tax under Section 3 of Andhra Pradesh Motor Vehicle Taxation Act, 1963

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• M/S Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.
  2025 INSC 105229 August 2025Appeal(s) allowed

  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…