https://www.taxtmi.com/caselaws?id=441131 A government undertaking operating a warehouse was treated as a person aggrieved because toll collection from vehicles entering its premises directly affected use of the facility and trading activity. The Court also held that a toll confined only to lorries entering the petitioner's premises, while no collection was made from other areas, was discriminatory. A compensatory levy must show a demonstrable nexus between the charge and the special burden or facility provided; mere road maintenance is not enough. In the absence of material showing that nexus, and given the limited scope of collection, the levy was held not compensatory and was set aside as unsustainable. en-us Thu, 05 Jan 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441131 A government undertaking operating a warehouse was treated as a person aggrieved because toll collection from vehicles entering its premises directly affected use of the facility and trading activity. The Court also held that a toll confined only to lorries entering the petitioner's premises, while no collection was made from other areas, was discriminatory. A compensatory levy must show a demonstrable nexus between the charge and the special burden or facility provided; mere road maintenance is not enough. In the absence of material showing that nexus, and given the limited scope of collection, the levy was held not compensatory and was set aside as unsustainable. Case-Laws VAT and Sales Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441131