2% Additional Tax for ‘Second Vehicle’ Not Applicable if First Vehicle is Sold: Telangana High Court

Justice Challa Kodanda Ram and Justice Nagesh Bheemapaka of the Telangana High Court delivered a significant judgment on November 29, 2024, clarifying that the 2% additional tax for owning a second vehicle under Schedule VII of the Telangana Motor Vehicles Taxation Act, 1963, does not apply if the first vehicle has been sold prior to

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