Motor Vehicles Act, 1988, Section 2(18)(28) -- Constitution of India, Seventh Schedule, Entry 57 of List II -- Gujarat Motor Vehicles Tax Act, 1958, Section 2(10), 3 -- Heavy Earth Moving Machinery -- Special services vehicles -- Construction equipment vehicles such as Dumpers, Loaders, Excavators, Surface Miners, Dozers, Drills, Rock Breakers etc. -- Vehicles of special types, precisely construction equipment vehicles which are suitable and are meant for use for operation and use within the industrial area/ factory premises/ defined enclosed premises and are not meant for use on roads or public roads -- They are off-road equipments and as such stand excluded not only from the purview of the “motor vehicle” as defined under Section 2 (28) of the Act but also from tax as Entry 57 of List II of the Seventh Schedule of the Constitution only authorizes taxation of vehicles suitable for use on roads only -- They are not even chargeable to road tax in view of Schedule I to Section 3 (1) of the Gujarat Tax Act which do not prescribes any tax for such kind of vehicles i.e., construction equipment vehicles.

-- However, if any such kind of vehicles are found using roads, they would not be free from the rigors of Section 2 (28) of the Act and Section 3 of the Gujarat Tax Act and may also be subject to proceedings for seizure and penalty in accordance with the law.

(Para 55)