https://www.taxtmi.com/caselaws?id=184492 The Supreme Court allowed the appeals, quashing the High Court's judgment that declared the 1991 Act ultra vires. The Court held that the 1976 Act was unconstitutional, repealed by the compensatory 1991 Act, which fell within the State's legislative competence. The tax was deemed compensatory, covering road-related expenses. The State Legislature had the power to enact the 1991 Act to overrule the High Court's decision. No further declarations were needed, and no costs were ordered, with the intervention application also rejected. en-us Wed, 30 Apr 2003 00:00:00 +0530 Mon, 11 Jul 2016 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184492 The Supreme Court allowed the appeals, quashing the High Court's judgment that declared the 1991 Act ultra vires. The Court held that the 1976 Act was unconstitutional, repealed by the compensatory 1991 Act, which fell within the State's legislative competence. The tax was deemed compensatory, covering road-related expenses. The State Legislature had the power to enact the 1991 Act to overrule the High Court's decision. No further declarations were needed, and no costs were ordered, with the intervention application also rejected. Case-Laws Indian Laws Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184492