2% Additional Tax on 'Second Vehicle' Unjustified If First Vehicle Is Already Sold: Telangana High Court

In a significant ruling, the Telangana High Court has ruled on a case involving the Telangana Motor Vehicles Taxation Act, 1963, focusing on the imposition of additional tax on a newly purchased vehicle and the interpretation of the relevant provisions under the Act. The case revolves around a dispute between a vehicle owner and the Regional Transport Authority (RTA) regarding the calculation of tax based on the ex-showroom price and…