The State Of Himachal Pradesh & Others ... vs Yash Pal Garg (Dead) By Lrs & Others Etc

The Supreme Court examined the constitutionality of the H.P. Taxation (On certain Goods carried by Road) Act, 1976. The central issue was whether the levy on goods carried by road constituted an unconstitutional restriction on the freedom of trade, commerce, and intercourse under Article 301 of the Constitution of India. The Court analyzed whether the levy was of a compensatory or regulatory nature to determine if it fell outside the restriction prohibitions.