Supreme Court of India
The State of Himachal Pradesh and Ors. v. Yash Pal Garg (dead) by Lrs. and Ors.
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2 Supreme Court benches have cited this judgment.
From the headnote
Himachal Pradesh Taxation (On Certain Goods carried by Road) Act, 1976-Himachal Pradesh Taxation (On Certain Goods carried by Road) Act, 1991-Road Tax-Levy of-High Court holding 1976 Act enacted to levy tax on certain goods carried by road within the State unconstitutional and invalid being restriction within the meaning of Article 30 I and also for want of Presidential assent-Enactment of 1991 Act-Object of levy of road tax to raise revenue for construction, maintenance and development of roads and · bridges-High Court holding 1991 Act ultra vires the Constitution and void ab initio-Validity…
Authorities it was built on
Where later benches applied it
- 2023 Nhpc Ltd. v. State of Himachal Pradesh Secretary & Ors.
- 2023 The State of Himachal Pradesh and Others v. Goel Bus Service Kullu Etc. Etc.
Of those, 2 referred to
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