https://www.taxtmi.com/caselaws?id=425619 The Kerala Motor Vehicles Taxation Act and the Kerala Motor Transport Workers' Welfare Fund Act, as amended, were held to operate within the State's legislative sphere and not to conflict with the Motor Vehicles Act, 1988. The Central law was treated as governing transport regulation, permits and breaches, not the levy or collection of motor vehicle tax, while the State taxation and welfare measures were referable to State taxing power and labour welfare. The requirement to produce proof of welfare fund contribution before paying vehicle tax was upheld as a compliance mechanism for distinct State liabilities, so no repugnancy or lack of legislative competence arose and the challenge failed. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 28 Jul 2022 09:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425619 The Kerala Motor Vehicles Taxation Act and the Kerala Motor Transport Workers' Welfare Fund Act, as amended, were held to operate within the State's legislative sphere and not to conflict with the Motor Vehicles Act, 1988. The Central law was treated as governing transport regulation, permits and breaches, not the levy or collection of motor vehicle tax, while the State taxation and welfare measures were referable to State taxing power and labour welfare. The requirement to produce proof of welfare fund contribution before paying vehicle tax was upheld as a compliance mechanism for distinct State liabilities, so no repugnancy or lack of legislative competence arose and the challenge failed. Case-Laws VAT and Sales Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425619