Supreme Court of India

Muthyala Sunil Kumar v. Union of India & Ors.

Neutral citation
Reported as [2024] 7 S.C.R. 634
Bench Vikram Nath and Satish Chandra Sharma JJ.
Decided 9 July 2024

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

Issue for Consideration In the instant writ petitions, Petitioners-transporters and tour operators assailed the legality of different State Governments levying and collecting Authorization Fee/Border Tax, allegedly, in violation of All India Tourist Vehicles (Permit) Rules, 2023. Petitioners also prayed for refund of the Border Tax/Authorization Fee already realized by the State Authorities at the time of their vehicles entering the State. Headnotes† Inter-State transportation – All India Tourist Vehicles (Permit) Rules, 2023 – All-India Tourists Vehicles (Authorisation of Permit) Rules, 2021

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