https://www.taxtmi.com/caselaws?id=188191 Withdrawal of the exemption from motor vehicles tax for all-India tourist permit vehicles was treated as consistent with the State's taxing power under Entry 57 of List II, because the levy was characterised as regulatory and compensatory, linked to the use of roads and the facilities provided. The scheme under Section 63(7) of the Motor Vehicles Act was intended to encourage inter-State tourist traffic, but it did not create any constitutional obligation for States to maintain tax exemptions or align their fiscal laws with the permit regime. The challenge under Article 301, Article 14, and promissory estoppel was rejected, with the revision of fiscal policy viewed as within the State's competence. en-us Fri, 12 Aug 1983 00:00:00 +0530 Mon, 21 Nov 2016 17:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188191 Withdrawal of the exemption from motor vehicles tax for all-India tourist permit vehicles was treated as consistent with the State's taxing power under Entry 57 of List II, because the levy was characterised as regulatory and compensatory, linked to the use of roads and the facilities provided. The scheme under Section 63(7) of the Motor Vehicles Act was intended to encourage inter-State tourist traffic, but it did not create any constitutional obligation for States to maintain tax exemptions or align their fiscal laws with the permit regime. The challenge under Article 301, Article 14, and promissory estoppel was rejected, with the revision of fiscal policy viewed as within the State's competence. Case-Laws Indian Laws Fri, 12 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188191