Tax court denied tax refund to invalid owner after vehicle reclassified from tax-exempt truck to passenger car.

The Supreme Administrative Court dismissed the taxpayer's claim for a tax refund following the reclassification of a vehicle from a tax-exempt truck to a passenger car. The owner, an invalid with an 80% disability rating, initially registered the vehicle as a truck but later converted it to a passenger car, triggering vehicle tax. The court held that the tax exemption under the Vehicle Tax Act did not extend to the invalid owner once the vehicle's classification changed, as the statutory conditions for the exemption were no longer met.