Supreme Court of India
State of Tamil Nadu v. M. Krishnappan and Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the index of "weight-cum-value" maintains the c nexus with the essential character of the levy in question and, therefore, the High Court erred in holding that by introduction of the value of the vehicle as a parameter, the levy ceases to. be' regulatory and compensatory in nature.
Judgment, page 13
From the headnote
Motor Vehicles : Tamil Nadu Motor Vehicles Taxation Act, I974 (As amended by Act 271 98)-Sections 4(I- )(a), 2 and 3 rlw Schedule Ill, Part-I. Levy of "life time tax" in lump sum in advance on motor vehicles registered on and after I-7-I998-0n basis of new index of "weight-cum value" of the vehicle-Validity-Held, the new index maintains a nexus with the essential character of the levy, hence, does not make the levy lose its regulatory and compensatory character-State competent to levy the tax under Entry 57, List Il of the Seventh Schedule to the Constitution-Constitution of India, I950-VII…
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Where later benches applied it
Of those, 1 relied on
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