Himachal Pradesh Passengers and Goods Taxation Act, 1955

The State of Himachal Pradesh enacted the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976 to levy a tax on goods transported by road. The Himachal Pradesh High Court declared the Act unconstitutional as a restriction on inter‑state trade under Article 301 and for lacking presidential assent under…

The State of Himachal Pradesh amended the proviso to Section 4 of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 to permit a lump‑sum tax assessment based only on a vehicle’s registered capacity and distance travelled. Bus operators challenged this amendment, arguing that Section 3 requires tax to be levi…

NHPC Ltd. provides free bus transport for its employees and their children in Himachal Pradesh. The State assessed passenger tax on this service under the Himachal Pradesh Passengers and Goods Taxation Act, 1955, which the High Court had held did not apply to gratis transport. The State later enacted the Himachal Prade…