Vehicles before sale liable to tax
Manufacturers of motor vehicles, who keep them in their possession in the course of business while the vehicles are suitable for use on roads, shall pay a tax under the Bihar Motor Vehicles Taxation Act, according to the Supreme Court. It stated so while dismissing a batch of appeals led by Tata Motors vs State of Jharkhand. The tax proviso applicable to Bihar and Jharkhand was challenged as unconstitutional earlier by manufacturers and dealers in the Patna High Court, but it was dismissed. Their appeals to the Supreme Court were also dismissed. Now they challenged