J. Srinivasa Rao vs Govt. Of A.P. & Anr

The Supreme Court addressed the validity of a notification under the Andhra Pradesh Motor Vehicles Taxation Act, 1963, which modified the tax rate for Maxi Cabs. The Court held that in cases of ambiguity in taxing statutes, the interpretation should favor the taxpayer, as established in prior rulings. The Court found that the High Court erred in its interpretation, affirming that the rate of tax must be consistent with the provisions of the Act, particularly Section 3, which mandates a clear and fair levy on motor vehicles.