BH Series Vehicles Taxable as per State Motor Vehicle Tax Acts: Kerala High Court

The Kerala High Court ruled that BH-series vehicles are taxable as per state motor vehicle tax laws. The case centered around the taxability of vehicles registered under the BH-series, introduced for inter-state movement. The court clarified that despite their registration under a central scheme, BH-series vehicles are still subject to the motor vehicle tax as per the respective state laws. This ruling provides clarity on the tax treatment of vehicles under the BH-series and ensures that taxpayers understand their obligations under both central and state taxation laws.