step 1: ICE cars are bad for the environment! we must add taxes
step 2: ICE cars are bad, electric cars good. We remove taxes for electric cars
... too many people get electric cars ...
step 3: its time to start taxing electric cars... reasons!
translation: governments likes to take money from its citizens that it can spend on whatever it deems worthy, and will happily come up with a reason, sometimes justified, sometimes not.