Prahlad Singh & Anr vs State Of U.P & Ors

The Supreme Court upheld the judgment of the Allahabad High Court, affirming the validity of Article II of Part D of the First Schedule of the Uttar Pradesh Motor Vehicles Taxation Act, 1997. The Court ruled that Stage Carriage Permit holders are liable to pay additional tax for transporting passengers' luggage and goods, as the definition of 'goods' under Section 2(o) of the Taxation Act aligns with the provisions of the Motor Vehicles Act, 1988. The Court dismissed the writ petitions challenging the tax demand, confirming the High Court's interpretation of the statutory provisions.