https://www.taxtmi.com/caselaws?id=40115 Town-area weighing dues were upheld as a valid statutory impost because the validating amendment and retrospective provision cured the defect in the original levy. The impost was treated as a tax, not a fee, since it was collected for revenue purposes without a real quid pro quo, despite ancillary services such as supervision, cleanliness, lighting and weighment. The challenge based on double taxation failed because fiscal overlap is not prohibited where the same subject is taxed by different authorities for different purposes. The levy was also held not discriminatory, and the exemptions for certain goods and transport modes did not amount to an unconstitutional restriction on business. en-us Tue, 20 Mar 1990 00:00:00 +0530 Fri, 25 Jul 2014 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40115 Town-area weighing dues were upheld as a valid statutory impost because the validating amendment and retrospective provision cured the defect in the original levy. The impost was treated as a tax, not a fee, since it was collected for revenue purposes without a real quid pro quo, despite ancillary services such as supervision, cleanliness, lighting and weighment. The challenge based on double taxation failed because fiscal overlap is not prohibited where the same subject is taxed by different authorities for different purposes. The levy was also held not discriminatory, and the exemptions for certain goods and transport modes did not amount to an unconstitutional restriction on business. Case-Laws Income Tax Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40115