APMV Act
![[APMV Act] Vehicles Which Are Not Plying On Public Roads & Are Only Plying Inside Central Deposit Yard Are Exempted From Tax: Andhra Pradesh HC](https://www.verdictum.in/h-upload/2023/06/26/500x300_1515266-v-sujathaandhra-pradesh-hc.webp "[APMV Act] Vehicles Which Are Not Plying On Public Roads & Are Only Plying Inside Central Deposit Yard Are Exempted From Tax: Andhra Pradesh HC")
[APMV Act] Vehicles Which Are Not Plying On Public Roads & Are Only Plying Inside Central Deposit...
Finding that the Petitioner (Dealer/Taxpayer) is plying the vehicles in the Central Deposit Yard premises itself proves that the premises do not fall...