M/S. SHARMA TRANSPORT vs GOVT.OF A.P. .

The Supreme Court upheld the validity of the Andhra Pradesh Government's Notification G.O. Ms. No.83 dated 5.6.2000, which cancelled an earlier notification regarding tax concessions for tourist vehicles. The Court ruled that the State has the legislative competence under Entry 57 of List II of the Seventh Schedule to the Constitution, and the appellants' claims based on Articles 73, 256, and 257, as well as Sections 88(9) and 88(14) of the Motor Vehicles Act, 1988, were not substantiated. The Court found no violation of the Central Government's directives, affirming the State's authority to impose taxes on tourist operators.