Supreme Court · 1994 INSC 554 · Decided 25 November 1994
M/S Shaktikumar M. Sancheti and ANR. v. State of Maharashtra and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 554 · [1994] SUPP. 6 S.C.R. 98
- Case number
- CIVIL APPEAL No. 5423/1992
- Decided
- 25 November 1994
- Bench
- KULDIP SINGH, R.M. SAHAI, B.L. HANSARIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 286, 14
Headnote
Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987-Section 3-Tax on entry of vehicles into a local area-Validity- Expression 'local area'-Meaning-Whether levy of tax was bad/or being vague and contrary to concept of local area-Held, No-Levy being in addition to octroi realised to double taxation-Held, No-Whether levy can be said to be invalid merely because measure of levy is to be purchase value of vehicle-Held, No. The appellants, contractors or dealers of motor vehicles who purchased vehicles from outside the State and brought them in the State of Maharashtra,
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