M/S Sharma Transport Rep.By Shri ... vs Government Of A.P. & Ors

The Supreme Court upheld the validity of G.O. Ms. No.83 issued under Section 9(1)(b) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, rejecting the appellants' challenge regarding the cancellation of a prior notification. The Court ruled that the State has the legislative competence to impose taxes on tourist vehicles, and the directives of the Central Government do not preclude the State from exercising its powers under Entry 57 of List II of the Seventh Schedule. The Court found no violation of Articles 73, 256, and 257 of the Constitution, affirming that the withdrawal of the concessional tax was not arbitrary and did not infringe upon the rights of the appellants.