PRAHLAD SINGH vs STATE OF U.P .

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 established that Stage Carriage Permit holders are liable to pay additional tax for transporting passengers' luggage as it constitutes goods under the Act. The Court rejected the appellants' argument regarding the definition of goods, emphasizing that the Taxation Act's provisions apply to all transported items, including personal luggage.