6 results for “TDS”+ Section 17(2)(iv)clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery or other agents of the Govt., levy remains an income of the State exempted from Union Taxation by virtue of Article