Supreme Court of India

Maharaja Tourist Service Etc. Etc. v. State of Gujarat

Neutral citation
Reported as [1991] 2 S.C.R. 524
Bench Ranganath Misra J.
Decided 26 April 1991

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Constitution of India, 1950: Articles 19( 1) (g), 301-Levy of additional tax under Motor Vehicle Tax Acts of different States­ Validity of Motor Vehicles Act, 1939/1988/Motor Vehicle Tax Acts-Section 63(7)/88(9)-Motor Vehicle Tax Acts, Punjab, Gujarat, Rajasthan and Madhya Pradesh-Additional Tax-Constitutional validity of Punjab Motor Vehicles Taxation Rules 1925 Rule 8(v )- _ Exemption to vehicles registered outside the State and kept in the State upto 30 days-Expression 'kept for use'-Scope of-Kept for more than 30 days for regular use-Not by way of transit-Exigibility of tax-To be

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