https://www.taxtmi.com/caselaws?id=288035 A levy under the Rajasthan Passengers and Goods Taxation Act, 1959 was upheld as a tax on passengers and goods carried by road, because fares and freights were only the measure of the levy and did not change its subject-matter. The tax was also sustained against challenges based on freedom of trade and commerce and alleged extraterritorial operation, since it was confined to the Rajasthan segment of the journey. The Rules and notification prescribing lump sum payment were read as consistent with the enabling option in the Act, and the rate-fixing power was held not to involve unguided discretion or unlawful discrimination, including differences based on road class. en-us Wed, 22 Mar 1961 00:00:00 +0530 Thu, 14 May 2020 18:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288035 A levy under the Rajasthan Passengers and Goods Taxation Act, 1959 was upheld as a tax on passengers and goods carried by road, because fares and freights were only the measure of the levy and did not change its subject-matter. The tax was also sustained against challenges based on freedom of trade and commerce and alleged extraterritorial operation, since it was confined to the Rajasthan segment of the journey. The Rules and notification prescribing lump sum payment were read as consistent with the enabling option in the Act, and the rate-fixing power was held not to involve unguided discretion or unlawful discrimination, including differences based on road class. Case-Laws Indian Laws Wed, 22 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288035