The State Of Tamil Nadu vs M. Krishnappan & Another Etc

The Supreme Court examined the constitutionality of Section 4(1-A)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974, which imposes a lifetime tax on new motor vehicles based on a 'weight-cum-value' index. The Court held that the tax is not compensatory as it does not correlate with the wear and tear of roads, thus violating Article 14 of the Constitution. The judgment of the Madras High Court was upheld, affirming that the differentiation between old and new vehicles lacked a rational basis.