NAZEERIA MOTOR SERVICE ETC. ETC. vs STATE OF ANDHRA PRADESH & ANR.

The Supreme Court upheld the constitutionality of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Act, 1961, ruling that the tax imposed did not violate Article 301 as it was not deemed regulatory or compensatory. The Court found no evidence that the tax exceeded permissible reasonableness or was against public interest, thus dismissing claims under Articles 304(b) and 19(1)(g). Furthermore, the challenge under Article 14 was rejected as the exemption granted to the Telangana region was justified under a different enactment.