https://www.taxtmi.com/caselaws?id=188803 Classification between intra-State and inter-State contract carriages for differential tax relief under the Kerala Motor Vehicles Taxation Act was upheld as reasonable and not violative of Article 14. The Court held that, although both were contract carriages, the permits created real legal and operational differences: intra-State vehicles were confined within the State, while inter-State vehicles could operate beyond State boundaries, with further distinctions in capacity and operating characteristics. In fiscal legislation, the Legislature has wide latitude to classify taxed objects, and a taxing measure will not be invalid merely because a further sub-classification was possible. The tax reduction under Section 22, granted in public interest only to intra-State vehicles, was therefore sustained. en-us Tue, 10 Aug 1999 00:00:00 +0530 Sat, 17 Dec 2016 11:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188803 Classification between intra-State and inter-State contract carriages for differential tax relief under the Kerala Motor Vehicles Taxation Act was upheld as reasonable and not violative of Article 14. The Court held that, although both were contract carriages, the permits created real legal and operational differences: intra-State vehicles were confined within the State, while inter-State vehicles could operate beyond State boundaries, with further distinctions in capacity and operating characteristics. In fiscal legislation, the Legislature has wide latitude to classify taxed objects, and a taxing measure will not be invalid merely because a further sub-classification was possible. The tax reduction under Section 22, granted in public interest only to intra-State vehicles, was therefore sustained. Case-Laws Indian Laws Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188803