Supreme Court of India

Nhpc Ltd. v. State of Himachal Pradesh Secretary & Ors.

Neutral citation
Reported as [2023] 12 S.C.R. 1
Bench B. V. Nagarathna and Ujjal Bhuyan JJ.
Decided 6 September 2023

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

Issues for consideration: (i)Whether, by enacting the Himachal Pradesh Passengers and Goods (Amendment and Validation) Act of 1997, the Himachal Pradesh State Legislature had validly removed the basis of the judgment of the Division Bench of the High Court dated 27.03.1997, whereby the Himachal Pradesh Passengers and Goods Taxation Act, 1955 had been held not to include within its scope the activity of the appellants of providing gratis transport facilities for their employees and their children. (ii) Whether the activity of the appellants of providing gratis transport facilities for their

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