This Appeal is filled in the Jammu & Kashmir High Court, where the appellant challenged an additional toll tax on the export of dry fruits, claiming it violated their fundamental ... rights under Articles 14 and 19(1)(g) of the Constitution. The High Court upheld the tax's validity, dismissing their petition. On appeal, the Supreme Court affirmed the High Court's decision, ruling that the toll tax was a legitimate exercise of the state's taxing powers, was applied uniformly, and did not infringe upon the appellants' constitutional rights.