R.K. Garg v. Union of India, (1981) 4 SCC 675 laid down, laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion, et cetera. Bhavesh D. Parish v. Union of India, (2000) 5 SCC 471 observed, while dealing with economic legislation, Court would interfere only in those few cases where view reflected is not possible to be taken at all. Indian Oil Corporation Limited v. State of Bihar, (2018) 1 SCC 242 observed, when it comes to a taxing statute, it can be said to be a breach only when there is perversity or gross disparity resulting in clear and hostile discrimination without any rational justification for same.
– Hon’ble Justice Vikram Nath, State of Himachal Pradesh v. Goel Bus Service Kullu, [Civil Appeal No. 5534-5594 of 2011]