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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Toll access exemption applies to road and bridge access; overloading charges treated as tolls and thus exempt.</h1> Exemption covers services providing access to a road or a bridge on payment of toll charges and includes toll collection services rendered on behalf of an agency authorized to levy tolls. Clarification treats overloading fees charged for allowing overloaded vehicles to ply on highways as equivalent to higher toll charges, thereby attracting the same exempt treatment as tolls.

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