https://www.taxtmi.com/caselaws?id=191422 Motor vehicle tax and additional tax on tourist vehicles remain valid where the levy has a sufficient nexus with State-provided road maintenance, traffic facilities, amenities and related transport services. Constitutional protection of trade and commerce does not require proof that the whole or substantial part of collections is used for those facilities. The Rule 8(v) exemption for vehicles "kept for use" applies only where a vehicle is kept within the State for no more than 30 days in a year; bare transit or use beyond that period is excluded. Individual application of the exemption depends on the relevant facts. en-us Fri, 26 Apr 1991 00:00:00 +0530 Tue, 25 Apr 2017 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191422 Motor vehicle tax and additional tax on tourist vehicles remain valid where the levy has a sufficient nexus with State-provided road maintenance, traffic facilities, amenities and related transport services. Constitutional protection of trade and commerce does not require proof that the whole or substantial part of collections is used for those facilities. The Rule 8(v) exemption for vehicles "kept for use" applies only where a vehicle is kept within the State for no more than 30 days in a year; bare transit or use beyond that period is excluded. Individual application of the exemption depends on the relevant facts. Case-Laws Indian Laws Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191422