https://www.livelaw.in/top-stories/supreme-court-financiar-possession-hire-purchase-hypothecation-up-motor-vehicles-taxation-act-mahindra-and-mahindra-financial-services-ltd-vs-state-of-up-192587
Financier Possessing Vehicle Based On Hire-Purchase Or Hypothecation Agreement Liable To Pay Tax Under U.P. Motor Vehicles Taxation Act: Supreme Court