HANSRAJ AND SONS. vs STATE OF J&K .

The case concerns the legality and validity of an additional toll tax levied on dry fruits (almonds, walnuts, and walnut kernels) under Notification SRO 348 dated 20.08.1982. The petitioners challenged the notification as being ultra vires the parent statute and in violation of Articles 14, 19(1)(g), and 286(i) of the Constitution of India. The Supreme Court heard the matter to determine whether the state levy was constitutionally permissible.