1. Heading of the Judgment

M/S. Tarachand Logistic Solutions Limited vs. State of Andhra Pradesh & Ors.
Supreme Court Judgment on Liability to Pay Motor Vehicle Tax for Vehicles Used Exclusively in a Private, Restricted Area.

• Bench: Hon'ble Justices Manoj Misra and Ujjal Bhuyan

• Judgment Date: August 29, 2025

2. Related Laws and Sections

The judgment interprets and applies the following laws:

• The Andhra Pradesh Motor Vehicles Taxation Act, 1963 (A.P. Act, 1963)
  Section 3(1): The core "charging section." It authorizes the government to levy a tax on every motor vehicle "used or kept for use, in a public place in the State."
  Section 4(1)(b): Allows for a refund of tax if a vehicle has not been used at all during the period for which tax was paid.
  Section 2(j): States that words not defined in this Act shall have the same meaning as in the Motor Vehicles Act, 1988.

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