https://www.taxtmi.com/caselaws?id=188174 The Supreme Court examined whether an enhanced motor vehicle tax under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 was compensatory and therefore consistent with freedom of trade and commerce. On the material considered, the tax receipts did not exceed spending on roads and allied transport facilities, so the levy was treated as compensatory rather than a device for general revenue. The Court also considered whether the increased rate imposed an unreasonable restraint on the right to carry on business and found no destructive burden or lack of public interest. It further addressed whether spare buses kept as standby vehicles could be taxed and treated such vehicles as falling within the levy because they were maintained for use in the transport operation. en-us Tue, 14 Dec 1971 00:00:00 +0530 Mon, 21 Nov 2016 11:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188174 The Supreme Court examined whether an enhanced motor vehicle tax under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 was compensatory and therefore consistent with freedom of trade and commerce. On the material considered, the tax receipts did not exceed spending on roads and allied transport facilities, so the levy was treated as compensatory rather than a device for general revenue. The Court also considered whether the increased rate imposed an unreasonable restraint on the right to carry on business and found no destructive burden or lack of public interest. It further addressed whether spare buses kept as standby vehicles could be taxed and treated such vehicles as falling within the levy because they were maintained for use in the transport operation. Case-Laws Indian Laws Tue, 14 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188174