https://www.taxtmi.com/caselaws?id=168624 Entry 56 of List II was held to authorise a State tax on passengers and goods carried by road, including carriage over National Highways, and the residuary power in Entry 97 could not displace that specific taxing field. The levy was also sustained as compensatory and regulatory because exact equivalence between collections and expenditure is not required, only a sufficient nexus with road-related facilities and services used by traffic. As the tax operated within the State and was compensatory in character, it was not hit by Article 301, and the related tax schemes did not create hostile discrimination under Article 14. The State levies were upheld as valid. en-us Mon, 15 Dec 1980 00:00:00 +0530 Wed, 18 Mar 2015 11:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168624 Entry 56 of List II was held to authorise a State tax on passengers and goods carried by road, including carriage over National Highways, and the residuary power in Entry 97 could not displace that specific taxing field. The levy was also sustained as compensatory and regulatory because exact equivalence between collections and expenditure is not required, only a sufficient nexus with road-related facilities and services used by traffic. As the tax operated within the State and was compensatory in character, it was not hit by Article 301, and the related tax schemes did not create hostile discrimination under Article 14. The State levies were upheld as valid. Case-Laws Indian Laws Mon, 15 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168624