https://www.taxtmi.com/caselaws?id=762220 The Allahabad HC held that, where Section 3 of the U.P. Motor Vehicle Taxation Act, 1997 authorises exemption from motor vehicle tax subject to such conditions as may be specified, the State may lawfully attach purchase-based conditions to the exemption notification. The Court found that restricting 100% road tax refund to electric vehicles purchased and registered within Uttar Pradesh was not ultra vires the Act, because the statute does not limit the State's power to prescribe conditions for exemption. The challenge failed, and the writ petition was rejected. en-us Tue, 12 Nov 2024 00:00:00 +0530 Mon, 19 May 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762220 The Allahabad HC held that, where Section 3 of the U.P. Motor Vehicle Taxation Act, 1997 authorises exemption from motor vehicle tax subject to such conditions as may be specified, the State may lawfully attach purchase-based conditions to the exemption notification. The Court found that restricting 100% road tax refund to electric vehicles purchased and registered within Uttar Pradesh was not ultra vires the Act, because the statute does not limit the State's power to prescribe conditions for exemption. The challenge failed, and the writ petition was rejected. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762220