https://www.taxtmi.com/caselaws?id=173656 The High Court of Himachal Pradesh ruled in Civil Appeal Nos. 6466-6476 of 1995 that confining tax payment to a lump sum under the Himachal Pradesh Passengers and Goods Taxation Act, 1955 was invalid. The Court directed the State to assess passenger tax based on actual fares collected from passengers. In Civil Appeals Nos. 6477/1995 and 6480/1995, the Supreme Court held that the High Court's decision to prospectively limit the invalidation of tax collections from October 1, 1992, was incorrect. The Supreme Court invalidated all collections made under the provisions deemed invalid by the High Court for the period between April 1, 1991, and September 30, 1992. en-us Wed, 06 Oct 1999 00:00:00 +0530 Sat, 19 Sep 2015 12:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173656 The High Court of Himachal Pradesh ruled in Civil Appeal Nos. 6466-6476 of 1995 that confining tax payment to a lump sum under the Himachal Pradesh Passengers and Goods Taxation Act, 1955 was invalid. The Court directed the State to assess passenger tax based on actual fares collected from passengers. In Civil Appeals Nos. 6477/1995 and 6480/1995, the Supreme Court held that the High Court's decision to prospectively limit the invalidation of tax collections from October 1, 1992, was incorrect. The Supreme Court invalidated all collections made under the provisions deemed invalid by the High Court for the period between April 1, 1991, and September 30, 1992. Case-Laws Indian Laws Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173656