https://www.taxtmi.com/caselaws?id=49384 Article 277 preserves only taxes, duties, cesses or fees that were actually being levied immediately before the Constitution commenced, and it protects continuation only in the same form. It does not save a mere power to levy, nor does it authorise extending a municipal terminal tax to new commodities or increasing the rate beyond the pre-Constitution levy. Any such extension or enhancement is a fresh imposition and cannot be justified as a continued levy. The challenged notifications were therefore invalid to the extent they applied the tax to new items and raised the rate. en-us Tue, 03 Mar 1964 00:00:00 +0530 Sun, 24 Aug 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49384 Article 277 preserves only taxes, duties, cesses or fees that were actually being levied immediately before the Constitution commenced, and it protects continuation only in the same form. It does not save a mere power to levy, nor does it authorise extending a municipal terminal tax to new commodities or increasing the rate beyond the pre-Constitution levy. Any such extension or enhancement is a fresh imposition and cannot be justified as a continued levy. The challenged notifications were therefore invalid to the extent they applied the tax to new items and raised the rate. Case-Laws Income Tax Tue, 03 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49384