Supreme Court · 2023 INSC 810 · Decided 6 September 2023
Nhpc LTD. v. State of Himachal Pradesh Secretary & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 810 · [2023] 12 S.C.R. 1
- Case number
- CIVIL APPEAL No. 3948/2009
- Decided
- 6 September 2023
- Bench
- B.V. NAGARATHNA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
HEADNOTES Issues for consideration: (i)Whether, by enacting the Himachal Pradesh Passengers and Goods (Amendment and Validation) Act of 1997, the Himachal Pradesh State Legislature had validly removed the basis of the judgment of the Division Bench of the High Court dated Pradesh Passengers and Goods Taxation Act, 1955 had been held not to include within its scope the activity of the appellants of providing gratis transport facilities for their employees and their children. (ii) Whether the activity of the appellants of providing gratis transport facilities
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