https://www.taxtmi.com/caselaws?id=171284 Life time tax on motor vehicles assessed on a weight-cum-value basis was upheld as a valid regulatory levy within Entry 57 of List II because the added value component did not alter the tax's compensatory character or its nexus with road maintenance and upkeep. The Court held that a tax measure need not be confined to weight alone if the chosen index remains rationally connected to the levy's purpose. The classification between old and new vehicles, and the differential burden on vehicles owned by others, also satisfied Article 14 because it rested on intelligible differentia linked to the statutory object. en-us Fri, 18 Mar 2005 00:00:00 +0530 Tue, 01 Dec 2015 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171284 Life time tax on motor vehicles assessed on a weight-cum-value basis was upheld as a valid regulatory levy within Entry 57 of List II because the added value component did not alter the tax's compensatory character or its nexus with road maintenance and upkeep. The Court held that a tax measure need not be confined to weight alone if the chosen index remains rationally connected to the levy's purpose. The classification between old and new vehicles, and the differential burden on vehicles owned by others, also satisfied Article 14 because it rested on intelligible differentia linked to the statutory object. Case-Laws Indian Laws Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171284