https://www.taxtmi.com/caselaws?id=170860 A tax on passengers and goods carried by motor vehicles remained within the legislative field even though the amount was measured by fares and freights, because the taxable event was carriage itself and not income or the fares and freights as such. The challenge based on freedom of trade, equality, and reasonableness failed because the levy applied uniformly to intra-State carriage and no hostile discrimination was shown. Permissive lump-sum payment provisions were upheld as a valid alternative mode of payment under the statute and not excessive delegation. The classification based on road surface and the proviso for journeys through another State were also sustained as rational and not unconstitutional. en-us Tue, 28 Mar 1961 00:00:00 +0530 Fri, 20 Nov 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170860 A tax on passengers and goods carried by motor vehicles remained within the legislative field even though the amount was measured by fares and freights, because the taxable event was carriage itself and not income or the fares and freights as such. The challenge based on freedom of trade, equality, and reasonableness failed because the levy applied uniformly to intra-State carriage and no hostile discrimination was shown. Permissive lump-sum payment provisions were upheld as a valid alternative mode of payment under the statute and not excessive delegation. The classification based on road surface and the proviso for journeys through another State were also sustained as rational and not unconstitutional. Case-Laws VAT and Sales Tax Tue, 28 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170860