S.B. CIVIL WRIT PETITION NO.2084/1999. (M/S. NATIONAL CONSTRUCTION CO. VS. STATE & ANR.) DATE OF ORDER : 12.07.2007. HON'BLE MR. GOVIND MATHUR, J. Mr.J.P. Joshi for the petitioner. Mr.Shyam Ladrecha, AGA, for the respondents. A Division Bench of this Court in the case of M/s. Birla Cement Works & Anr. vs. State of Rajasthan & Anr. (D.B. Civil Special Appeal (Writ) No.184/2003) held that “the dumpers owned by the appellants/ petitioners are motor vehicles within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 as it does not fall in the exempted category inspite of being a special type of vehicle, being adaptable or suitable for being used on roads (by the use of rubber tyres) even though actually used only within the enclosed premises of the appellants/ petitioners' factory. Hence, they are liable to be taxed.” In the instant matter too, the question is with regard to applicability of the tax upon the dumpers under the same provisions. Accordingly, this petition for writ is dismissed in the terms of the judgment referred above. (GOVIND MATHUR)J. Anil/