https://www.taxtmi.com/caselaws?id=190120 Section 178 of the Delhi Municipal Corporation Act, 1957, imposing terminal tax on goods brought into Delhi by rail or road, was analysed against Article 301 and the discrimination challenge. The text states that constitutional validity is presumed, and a challenger must plead and prove invalidity with clear particulars. On the pleadings presented, no sufficient material was shown to establish breach of Article 301 or discriminatory operation. The levy was also treated as a tax imposed in public interest and therefore protected by Article 302. The constitutional challenge accordingly failed, and the terminal tax was upheld. en-us Fri, 10 Feb 1995 00:00:00 +0530 Mon, 06 Feb 2017 18:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190120 Section 178 of the Delhi Municipal Corporation Act, 1957, imposing terminal tax on goods brought into Delhi by rail or road, was analysed against Article 301 and the discrimination challenge. The text states that constitutional validity is presumed, and a challenger must plead and prove invalidity with clear particulars. On the pleadings presented, no sufficient material was shown to establish breach of Article 301 or discriminatory operation. The levy was also treated as a tax imposed in public interest and therefore protected by Article 302. The constitutional challenge accordingly failed, and the terminal tax was upheld. Case-Laws Indian Laws Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190120