https://www.taxtmi.com/caselaws?id=168630 Enhancement of motor vehicles tax on omnibuses was upheld because the taxing power was lawfully conferred by statute, and an alleged motive to eliminate competition did not make the levy a colourable exercise of power. The levy was also treated as compensatory, since road expenditure exceeded tax receipts and the material did not show that the impost operated as a barrier to trade; it therefore did not offend Articles 301 or 304(b). The higher tax on contract carriages than on stage carriages was sustained under Article 14 because the classification had a rational basis linked to differences in operation, mileage and road use. en-us Tue, 12 Nov 1974 00:00:00 +0530 Sat, 26 Sep 2015 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168630 Enhancement of motor vehicles tax on omnibuses was upheld because the taxing power was lawfully conferred by statute, and an alleged motive to eliminate competition did not make the levy a colourable exercise of power. The levy was also treated as compensatory, since road expenditure exceeded tax receipts and the material did not show that the impost operated as a barrier to trade; it therefore did not offend Articles 301 or 304(b). The higher tax on contract carriages than on stage carriages was sustained under Article 14 because the classification had a rational basis linked to differences in operation, mileage and road use. Case-Laws Indian Laws Tue, 12 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168630