This case involves a dispute between the appellant, a transporter of heavy equipment, and the taxation authorities under the Karnataka Motor Vehicles Taxation Act, 1957. The appellant, engaged in transporting ... transformers from Madras Port to Bangalore, used a tractor-trailer combination for the job. The taxation authority sought to tax the tractor-trailer as a distinct vehicle and denied exemption under Section 16 of the 1957 Act. The appellant now seeks relief in the Supreme Court on a matter of legislative overlapping between two authorities.