Supreme Court · 1980 INSC 236 · Decided 15 December 1980
International Tourist Corporation ETC. ETC. v. State of Haryana & ORS. and Manmohan Vig & ORS. V. State of Haryana & ORS.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 236 · [1981] 2 S.C.R. 364
- Case number
- CIVIL APPEAL No. 638/1979
- Decided
- 15 December 1980
- Bench
- R.S. SARKARIA, O. CHINNAPPA REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 14
Headnote
Haryana Passengers and Goods Taxation Act, 1952-Whether section 3(3) interferes with the freedom of Inter-state Trade, Commerce and Intercourse and is therefore violative of Article 301 of the Constitution-Interpretation of Entri~s competence of Parliarnent, when can be clain1ed-Levy of tax at 60% of fare, whether regulatory and compensatory in nature-Entry 56, List II of Seventh Schedule to the Constitution, scope of. [J.P. Motor Vehicles Taxation_ Act, scope of sections 4 and SA---..'iection 9 of the U.P.
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