Supreme Court of India

Prahlad Singh & Anr. v. State of U.P. & Ors.

Neutral citation
Reported as [2009] 8 S.C.R. 926
Bench Arijit Pasayat J.
Decided 6 May 2009

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

Uttar Pradesh Motor Vehicles, Taxation Act, 1997: c s. 4 and First Schedule, Part , Article I, item 7, Explanation, and Article II - Road Tax - Imposition of tax - 55 seater Stage Carriage - Demand of additional tax at the rate of Rs. 451- for every metric ton - Held: High Court was right in holding that if the vehicles were covered under more "' than one Articles of Part- '>f the First Schedule to the Act, then the highest rate mentioned under either of the Articles would be payable - Article II of Part- of the First Schedule operates when goods were carried and it does apply to passengers'

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