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advocatemmmohan

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since 1985 practicing as advocate in both civil & criminal laws

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Sunday, November 13, 2016

States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported from other States and goods produced within the State fall equally. Such measures if taken would not contravene Article 304(a) of the Constitution. The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters. 10. The questions whether the entire State can be notified as a local area and whether entry tax can be levied on goods entering the landmass of India from another country are left open to be determined in appropriate proceedings.= Decisions of this Court in Atiabari, Automobile Transport and Jindal cases (supra) and all other judgments that follow these pronouncements are to the extent of such reliance over ruled.= 2016 Nov. http://judis.nic.in/supremecourt/imgst.aspx?filename=44300= JINDAL STAINLESS LTD.& ANR. Vs. STATE OF HARYANA & ORS. Posted on November 13, 2016


by 
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 3453/2002
JINDAL STAINLESS LTD.& ANR. …Appellants
VS.
STATE OF HARYANA & ORS. …Respondents
WITH
C.A. NO. 6383-6421/1997, C.A. NO. 6422-6435/1997, C.A. NO. 6436/1997, C.A.
NO. 6437-6440/1997 , C.A. NO. 3381-3400/1998, C.A. NO. 4651/1998, C.A. NO.
918/1999, C.A. NO. 2769/2000, C.A. NO. 4471/2000, C.A. NO. 3314/2001, C.A.
NO. 3454/2002, C.A. NO. 3455/2002, C.A. NO. 3456-3459/2002, C.A. NO.
3460/2002, C.A. NO. 3461/2002, C.A. NO. 3462-3463/2002, C.A. NO. 3464/2002,
C.A. NO. 3465/2002, C.A. NO. 3466/2002, C.A. NO. 3467/2002, C.A. NO.
3468/2002, C.A. NO. 3469/2002, C.A. NO. 3470/2002, C.A. NO. 3471/2002, C.A.
NO. 4008/2002, C.A. NO. 5385/2002, C.A. NO. 5740/2002, C.A. NO. 5858/2002,
W.P.(C) NO. 512/2003, W.P.(C) NO. 574/2003, C.A. NO. 2608/2003, C.A. NO.
2633/2003, C.A. NO. 2637/2003, C.A. NO. 2638/2003, C.A. NO. 3720-3722/2003,
C.A. NO. 6331/2003, C.A. NO. 8241/2003, C.A. NO. 8242/2003, C.A. NO.
8243/2003, C.A. NO. 8244/2003, C.A. NO. 8245/2003, C.A. NO. 8246/2003, C.A.
NO. 8247/2003, C.A. NO. 8248/2003, C.A. NO. 8249/2003, C.A. NO. 8250/2003,
C.A. NO. 8251/2003, C.A. NO. 8252/2003, T.C.(C) NO. 13/2004, W.P.(C) NO.
66/2004, W.P.(C) NO. 221/2004, C.A. NO. 997-998/2004, C.A. NO. 3144/2004,
C.A. NO. 3145/2004, C.A. NO. 3146/2004, C.A. NO. 4953/2004, C.A. NO.
4954/2004, C.A. NO. 5139/2004, C.A. NO. 5141/2004, C.A. NO. 5142/2004, C.A.
NO. 5143/2004, C.A. NO. 5144/2004, C.A. NO. 5145/2004, C.A. NO. 5147/2004,
C.A. NO. 5148/2004, C.A. NO. 5149/2004, C.A. NO. 5150/2004, C.A. NO.
5151/2004, C.A. NO. 5152/2004, C.A. NO. 5153/2004, C.A. NO. 5154/2004, C.A.
NO. 5155/2004, C.A. NO. 5156/2004, C.A. NO. 5157/2004, C.A. NO. 5158/2004,
C.A. NO. 5159/2004, C.A. NO. 5160/2004, C.A. NO. 5162/2004, C.A. NO.
5163/2004, C.A. NO. 5164/2004, C.A. NO. 5165/2004, C.A. NO. 5166/2004, C.A.
NO. 5167/2004, C.A. NO. 5168/2004, C.A. NO. 5169/2004, C.A. NO. 5170/2004,
C.A. NO. 7658/2004, SLP(C) NO. 9479/2004, SLP(C) NO. 9496/2004, SLP(C) NO.
9569/2004, SLP(C) NO. 9832/2004, SLP(C) NO. 9883/2004, SLP(C) NO.
9885/2004, SLP(C) NO. 9891/2004, SLP(C) NO. 9893/2004, SLP(C) NO.
9898/2004, SLP(C) NO. 9899/2004, SLP(C) NO. 9901/2004, SLP(C) NO.
9904/2004, SLP(C) NO. 9910/2004, SLP(C) NO. 9911/2004, SLP(C) NO.
9912/2004, SLP(C) NO. 9950/2004, SLP(C) NO. 9964/2004, SLP(C) NO.
9976/2004, SLP(C) NO. 9989/2004, SLP(C) NO. 9991/2004, SLP(C) NO.
9993/2004, SLP(C) NO. 9998/2004, SLP(C) NO. 9999/2004, SLP(C) NO.
10003/2004, SLP(C) NO. 10007/2004, SLP(C) NO. 10129/2004, SLP(C) NO.
10133/2004, SLP(C) NO. 10134/2004, SLP(C) NO. 10153/2004, SLP(C) NO.
10154/2004, SLP(C) NO. 10156/2004, SLP(C) NO. 10161/2004, SLP(C) NO.
10164/2004, SLP(C) NO. 10167/2004, SLP(C) NO. 10206/2004, SLP(C) NO.
10207/2004, SLP(C) NO. 10232/2004, SLP(C) NO. 10366/2004, SLP(C) NO.
10381/2004, SLP(C) NO. 10382/2004, SLP(C) NO. 10384/2004, SLP(C) NO.
10385/2004, SLP(C) NO. 10391/2004, SLP(C) NO. 10402/2004, SLP(C) NO.
10403/2004, SLP(C) NO. 10404/2004, SLP(C) NO. 10407/2004, SLP(C) NO.
10417/2004, SLP(C) NO. 10449/2004, SLP(C) NO. 10493/2004, SLP(C) NO.
10495/2004, SLP(C) NO. 10497/2004, SLP(C) NO. 10501/2004, SLP(C) NO.
10505/2004, SLP(C) NO. 10539/2004, SLP(C) NO. 10557/2004, SLP(C) NO.
10563/2004, SLP(C) NO. 10566/2004, SLP(C) NO. 10567/2004, SLP(C) NO.
10568/2004, SLP(C) NO. 10569/2004, SLP(C) NO. 10571/2004, SLP(C) NO.
10704/2004, SLP(C) NO. 10706/2004, SLP(C) NO. 10708/2004, SLP(C) NO.
10736/2004, SLP(C) NO. 10906/2004, SLP(C) NO. 10907/2004, SLP(C) NO.
10908/2004, SLP(C) NO. 10909/2004, SLP(C) NO. 10910/2004, SLP(C) NO.
10923/2004, SLP(C) NO. 10929/2004, SLP(C) NO. 10977/2004, SLP(C) NO.
11012/2004, SLP(C) NO. 11266/2004, SLP(C) NO. 11271/2004, SLP(C) NO.
11274/2004, SLP(C) NO. 11281/2004, SLP(C) NO. 11320/2004, SLP(C) NO.
11326/2004, SLP(C) NO. 11328/2004, SLP(C) NO. 11329/2004, SLP(C) NO.
11370/2004, SLP(C) NO. 14380/2005, SLP(C) NO. 1101/2007, SLP(C) NO.
1288/2007, SLP(C) NO. 6914/2007, SLP(C) NO. 9054/2007, SLP(C) NO.
10694/2007, SLP(C) NO. 12959/2007, SLP(C) NO. 13806/2007, SLP(C) NO.
14070/2007, SLP(C) NO. 14819/2007, SLP(C) NO. 14820/2007, SLP(C) NO.
14821/2007, SLP(C) NO. 14823/2007, SLP(C) NO. 14824/2007, SLP(C) NO.
14826/2007, SLP(C) NO. 14828/2007, SLP(C) NO. 14829/2007, SLP(C) NO.
14830/2007, SLP(C) NO. 14832/2007, SLP(C) NO. 14833/2007, SLP(C) NO.
14835/2007, SLP(C) NO. 14837/2007, SLP(C) NO. 14838/2007, SLP(C) NO.
14839/2007, SLP(C) NO. 14841/2007, SLP(C) NO. 14842/2007, SLP(C) NO.
14845/2007, SLP(C) NO. 14846/2007, SLP(C) NO. 14847/2007, SLP(C) NO. 15082-
15085/2007, SLP(C) NO. 15807/2007, SLP(C) NO. 16351/2007, SLP(C) NO.
17589/2007, SLP(C) NO. 17590/2007, SLP(C) NO. 17905/2007, SLP(C) NO.
17906/2007, SLP(C) NO. 17907/2007, SLP(C) NO. 17908/2007, SLP(C) NO.
17909/2007, SLP(C) NO. 17910/2007, SLP(C) NO. 17911/2007, SLP(C) NO.
17913/2007, SLP(C) NO. 17914/2007, SLP(C) NO. 17915/2007, SLP(C) NO.
17916/2007, SLP(C) NO. 17917/2007, SLP(C) NO. 17918/2007, SLP(C) NO.
17919/2007, SLP(C) NO. 17920/2007, SLP(C) NO. 17921/2007, SLP(C) NO.
17922/2007, SLP(C) NO. 17923/2007, SLP(C) NO. 17924/2007, SLP(C) NO.
17925/2007, SLP(C) NO. 17926/2007, SLP(C) NO. 17929/2007, SLP(C) NO.
17930/2007, SLP(C) NO. 17933/2007, SLP(C) NO. 17934/2007, SLP(C) NO.
17936/2007, SLP(C) NO. 17937/2007, SLP(C) NO. 17938/2007, SLP(C) NO.
17939/2007, SLP(C) NO. 17941/2007, SLP(C) NO. 17942/2007, SLP(C) NO.
17943/2007, SLP(C) NO. 17944/2007, SLP(C) NO. 17957/2007, SLP(C) NO.
17959/2007, SLP(C) NO. 17960/2007, SLP(C) NO. 17961/2007, SLP(C) NO.
17962/2007, SLP(C) NO. 17963/2007, SLP(C) NO. 17964/2007, SLP(C) NO.
17965/2007, SLP(C) NO. 17972/2007, SLP(C) NO. 17973/2007, SLP(C) NO.
17974/2007, SLP(C) NO. 17975/2007, SLP(C) NO. 17976/2007, SLP(C) NO.
17977/2007, SLP(C) NO. 17978/2007, SLP(C) NO. 17979/2007, SLP(C) NO.
17980/2007, SLP(C) NO. 17981/2007, SLP(C) NO. 17983/2007, SLP(C) NO.
17984/2007, SLP(C) NO. 18036/2007, SLP(C) NO. 18037/2007, SLP(C) NO.
18038/2007, SLP(C) NO. 18039/2007, SLP(C) NO. 18040/2007, SLP(C) NO.
18041/2007, SLP(C) NO. 18042/2007, SLP(C) NO. 18043/2007, SLP(C) NO.
18044/2007, SLP(C) NO. 18045/2007, SLP(C) NO. 18046/2007, SLP(C) NO.
18047/2007, SLP(C) NO. 18048/2007, SLP(C) NO. 18049/2007, SLP(C) NO.
18050/2007, SLP(C) NO. 18051/2007, SLP(C) NO. 18053/2007, SLP(C) NO.
18054/2007, SLP(C) NO. 18055/2007, SLP(C) NO. 18056/2007, SLP(C) NO.
18057/2007, SLP(C) NO. 18058/2007, SLP(C) NO. 18059/2007, SLP(C) NO.
18061/2007, SLP(C) NO. 18062/2007, SLP(C) NO. 18063/2007, SLP(C) NO.
18064/2007, SLP(C) NO. 18065/2007, SLP(C) NO. 18066/2007, SLP(C) NO.
18067/2007, SLP(C) NO. 18068/2007, SLP(C) NO. 18069/2007, SLP(C) NO.
18073/2007, SLP(C) NO. 18074/2007, SLP(C) NO. 18075/2007, SLP(C) NO.
18076/2007, SLP(C) NO. 18077/2007, SLP(C) NO. 18078/2007, SLP(C) NO.
18079/2007, SLP(C) NO. 18080/2007, SLP(C) NO. 18081/2007, SLP(C) NO.
18082/2007, SLP(C) NO. 18083/2007, SLP(C) NO. 18084/2007, SLP(C) NO.
18085/2007, SLP(C) NO. 18086/2007, SLP(C) NO. 18087/2007, SLP(C) NO.
18088/2007, SLP(C) NO. 18089/2007, SLP(C) NO. 18090/2007, SLP(C) NO.
18091/2007, SLP(C) NO. 18092/2007, SLP(C) NO. 19049/2007, SLP(C) NO.
19050/2007, SLP(C) NO. 19051/2007, SLP(C) NO. 19052/2007, SLP(C) NO.
19053/2007, SLP(C) NO. 19055/2007, SLP(C) NO. 19057/2007, SLP(C) NO.
19059/2007, SLP(C) NO. 19060/2007, SLP(C) NO. 19062/2007, SLP(C) NO.
19064/2007, SLP(C) NO. 19066/2007, SLP(C) NO. 19068/2007, SLP(C) NO.
19070/2007, SLP(C) NO. 19071/2007, SLP(C) NO. 19072/2007, SLP(C) NO.
19073/2007, SLP(C) NO. 19074/2007, SLP(C) NO. 19076/2007, SLP(C) NO.
19077/2007, SLP(C) NO. 19094/2007, SLP(C) NO. 19095/2007, SLP(C) NO.
19096/2007, SLP(C) NO. 19099/2007, SLP(C) NO. 19100/2007, SLP(C) NO.
19101/2007, SLP(C) NO. 19102/2007, SLP(C) NO. 19103/2007, SLP(C) NO.
19104/2007, SLP(C) NO. 19105/2007, SLP(C) NO. 19106/2007, SLP(C) NO.
19107/2007, SLP(C) NO. 19108/2007, SLP(C) NO. 19110/2007, SLP(C) NO.
19111/2007, SLP(C) NO. 19113/2007, SLP(C) NO. 19114/2007, SLP(C) NO.
19505/2007, SLP(C) NO. 19506/2007, SLP(C) NO. 19507/2007, SLP(C) NO.
19508/2007, SLP(C) NO. 19510/2007, SLP(C) NO. 19511/2007, SLP(C) NO.
19512/2007, SLP(C) NO. 19513/2007, SLP(C) NO. 19514/2007, SLP(C) NO.
19515/2007, SLP(C) NO. 19516/2007, SLP(C) NO. 19518/2007, SLP(C) NO.
19521/2007, SLP(C) NO. 19522/2007, SLP(C) NO. 19523-19528/2007, SLP(C) NO.
19529/2007, SLP(C) NO. 19530/2007, SLP(C) NO. 19531/2007, SLP(C) NO. 19543-
19547/2007, SLP(C) NO. 20527/2007, SLP(C) NO. 20529/2007, SLP(C) NO.
20559/2007, SLP(C) NO. 21841/2007, SLP(C) NO. 21843/2007, SLP(C) NO.
21844/2007, SLP(C) NO. 21845/2007, SLP(C) NO. 21846/2007, SLP(C) NO.
21847/2007, SLP(C) NO. 21848/2007, SLP(C) NO. 21849/2007, SLP(C) NO.
21851/2007, SLP(C) NO. 21855/2007, SLP(C) NO. 21864/2007, SLP(C) NO.
21866/2007, SLP(C) NO. 21867/2007, SLP(C) NO. 21871-21904/2007, SLP(C) NO.
21905/2007, SLP(C) NO. 21907/2007, SLP(C) NO. 21908/2007, SLP(C) NO.
21909/2007, SLP(C) NO. 21910/2007, SLP(C) NO. 22947/2007, SLP(C) NO.
22958/2007, SLP(C) NO. 24934-25066/2007, SLP(C) NO. 742/2008, SLP(C) NO.
746/2008, SLP(C) NO. 747/2008, SLP(C) NO. 3230/2008, SLP(C) NO. 3231/2008,
SLP(C) NO. 3233/2008, SLP(C) NO. 3234/2008, SLP(C) NO. 3236/2008, SLP(C)
NO. 3237/2008, SLP(C) NO. 3238-3262/2008, C.A. NO. 4715/2008, C.A. NO. 5041-
5042/2008, SLP(C) NO. 5407/2008, SLP(C) NO. 5408/2008, SLP(C) NO. 6148-
6152/2008, SLP(C) NO. 6831/2008, SLP(C) NO. 7914/2008, SLP(C) NO. 8053-
8077/2008, SLP(C) NO. 8199/2008, SLP(C) NO. 9227/2008, SLP(C) NO. 12424-
12425/2008, SLP(C) NO. 13327/2008, SLP(C) NO. 13889/2008, SLP(C) NO. 14232-
14252/2008, SLP(C) NO. 14454-14778/2008, SLP(C) NO. 14828/2008, SLP(C) NO.
14829/2008, SLP(C) NO. 14875/2008, SLP(C) NO. 15047/2008, SLP(C) NO.
15078/2008, SLP(C) NO. 15090/2008, SLP(C) NO. 15161/2008, SLP(C) NO.
15164/2008, SLP(C) NO. 15179/2008, SLP(C) NO. 15253/2008, SLP(C) NO.
15273/2008, SLP(C) NO. 15274/2008, SLP(C) NO. 15286-15287/2008, SLP(C) NO.
15288-15289/2008, S.L.P.(C)… /2008 CC NO. 15314 , SLP(C) NO. 15324/2008,
SLP(C) NO. 15325/2008, SLP(C) NO. 15326/2008, SLP(C) NO. 15327/2008, SLP(C)
NO. 15328/2008, SLP(C) NO. 15329/2008, SLP(C) NO. 15330/2008, SLP(C) NO.
15331/2008, SLP(C) NO. 15335/2008, SLP(C) NO. 15337/2008, SLP(C) NO.
15356/2008, SLP(C) NO. 15357/2008, SLP(C) NO. 15369/2008, SLP(C) NO.
15405/2008, SLP(C) NO. 15491/2008, SLP(C) NO. 15492/2008, SLP(C) NO.
15493/2008, SLP(C) NO. 15495/2008, SLP(C) NO. 15496/2008, SLP(C) NO.
15498/2008, SLP(C) NO. 15540/2008, SLP(C) NO. 15551/2008, SLP(C) NO.
15579/2008, SLP(C) NO. 15605/2008, SLP(C) NO. 15618/2008, SLP(C) NO.
15623/2008, SLP(C) NO. 15628/2008, SLP(C) NO. 15629/2008, SLP(C) NO.
15630/2008, SLP(C) NO. 15631/2008, SLP(C) NO. 15632/2008, SLP(C) NO.
15633/2008, SLP(C) NO. 15636/2008, SLP(C) NO. 15643/2008, SLP(C) NO.
15647/2008, SLP(C) NO. 15652/2008, SLP(C) NO. 15653/2008, SLP(C) NO.
15655/2008, SLP(C) NO. 15656/2008, SLP(C) NO. 15657/2008, SLP(C) NO.
15659/2008, SLP(C) NO. 15660/2008, SLP(C) NO. 15666/2008, SLP(C) NO.
15684/2008, SLP(C) NO. 15700/2008, SLP(C) NO. 15711/2008, SLP(C) NO.
15819/2008, SLP(C) NO. 15845/2008, SLP(C) NO. 15934/2008, SLP(C) NO.
16664/2008, SLP(C) NO. 16667/2008, SLP(C) NO. 16689/2008, SLP(C) NO.
16733/2008, SLP(C) NO. 16754/2008, SLP(C) NO. 16832/2008, SLP(C) NO.
16837/2008, SLP(C) NO. 16841/2008, SLP(C) NO. 16865/2008, SLP(C) NO.
16885/2008, SLP(C) NO. 16926/2008, SLP(C) NO. 16930/2008, SLP(C) NO.
17187/2008, SLP(C) NO. 17192/2008, SLP(C) NO. 17193/2008, SLP(C) NO.
17203/2008, SLP(C) NO. 17204/2008, SLP(C) NO. 17233/2008, SLP(C) NO.
17267/2008, SLP(C) NO. 17269/2008, SLP(C) NO. 17271/2008, SLP(C) NO.
17272/2008, SLP(C) NO. 17274/2008, SLP(C) NO. 17276/2008, SLP(C) NO.
17277/2008, SLP(C) NO. 17279/2008, SLP(C) NO. 17280/2008, SLP(C) NO.
17282/2008, SLP(C) NO. 17367/2008, SLP(C) NO. 17368/2008, SLP(C) NO.
17369/2008, SLP(C) NO. 17370/2008, SLP(C) NO. 17372/2008, SLP(C) NO.
17373/2008, SLP(C) NO. 17374/2008, SLP(C) NO. 17375/2008, SLP(C) NO.
17376/2008, SLP(C) NO. 17377/2008, SLP(C) NO. 17408/2008, SLP(C) NO.
17865/2008, SLP(C) NO. 17892/2008, SLP(C) NO. 18001/2008, SLP(C) NO.
18030/2008, SLP(C) NO. 18034/2008, SLP(C) NO. 18035/2008, SLP(C) NO.
18040/2008, SLP(C) NO. 18066-18067/2008, SLP(C) NO. 18344/2008, SLP(C) NO.
18346/2008, SLP(C) NO. 18354/2008, SLP(C) NO. 18360-18364/2008, SLP(C) NO.
18379/2008, SLP(C) NO. 18405/2008, SLP(C) NO. 18532/2008, SLP(C) NO.
18533/2008, SLP(C) NO. 18582/2008, SLP(C) NO. 18684-18714/2008, SLP(C) NO.
18850/2008, SLP(C) NO. 18857/2008, SLP(C) NO. 18865/2008, SLP(C) NO.
18870/2008, SLP(C) NO. 18871/2008, SLP(C) NO. 19019/2008, SLP(C) NO.
19026/2008, SLP(C) NO. 19030/2008, SLP(C) NO. 19049/2008, SLP(C) NO.
19120/2008, SLP(C) NO. 19141/2008, SLP(C) NO. 19372/2008, SLP(C) NO.
19421/2008, SLP(C) NO. 19425/2008, SLP(C) NO. 19460/2008, SLP(C) NO.
19470/2008, SLP(C) NO. 19714/2008, SLP(C) NO. 19722/2008, SLP(C) NO.
19731/2008, SLP(C) NO. 19737/2008, SLP(C) NO. 19802/2008, SLP(C) NO.
19847/2008, SLP(C) NO. 19849/2008, SLP(C) NO. 19867/2008, SLP(C) NO.
19873/2008, SLP(C) NO. 19876/2008, SLP(C) NO. 19986/2008, SLP(C) NO.
20068/2008, SLP(C) NO. 20089/2008, SLP(C) NO. 20165/2008, SLP(C) NO.
20766/2008, SLP(C) NO. 20795/2008, SLP(C) NO. 21107/2008, SLP(C) NO. 21117-
21125/2008, SLP(C) NO. 21127/2008, SLP(C) NO. 21506/2008, SLP(C) NO.
21509/2008, SLP(C) NO. 21510/2008, SLP(C) NO. 21819/2008, SLP(C) NO.
22081/2008, SLP(C) NO. 22083/2008, SLP(C) NO. 22084/2008, SLP(C) NO.
22086/2008, SLP(C) NO. 22100-22101/2008, SLP(C) NO. 22195/2008, SLP(C) NO.
22707/2008, SLP(C) NO. 22735/2008, SLP(C) NO. 22931/2008, SLP(C) NO.
23075/2008, SLP(C) NO. 23077/2008, SLP(C) NO. 23270/2008, SLP(C) NO.
23277/2008, SLP(C) NO. 23383/2008, SLP(C) NO. 23609/2008, SLP(C) NO.
23623/2008, SLP(C) NO. 25378/2008, SLP(C) NO. 25498/2008, SLP(C) NO.
26377/2008, SLP(C) NO. 26543/2008, SLP(C) NO. 26571/2008, SLP(C) NO.
26572/2008, SLP(C) NO. 26593/2008, SLP(C) NO. 26750/2008, SLP(C) NO.
26813/2008, SLP(C) NO. 26972/2008, SLP(C) NO. 27442-27444/2008, SLP(C) NO.
27606/2008, SLP(C) NO. 27927/2008, SLP(C) NO. 29194/2008, SLP(C) NO.
29196/2008, SLP(C) NO. 29561-29570/2008, SLP(C) NO. 29763/2008, SLP(C) NO.
29764/2008, SLP(C) NO. 30276/2008, SLP(C) NO. 30533/2008, SLP(C) NO. 30534-
30540/2008, SLP(C) NO. 30542/2008, S.L.P.(C)… /2009 CC NO. 2867, SLP(C)
NO. 3276/2009, SLP(C) NO. 4720/2009, S.L.P.(C)… /2009 CC NO. 5143,
S.L.P.(C)… /2009 CC NO. 5311, SLP(C) NO. 5371/2009, SLP(C) NO. 5376/2009,
SLP(C) NO. 5381/2009, SLP(C) NO. 5383/2009, SLP(C) NO. 5384/2009, SLP(C)
NO. 5393/2009, SLP(C) NO. 5395/2009, SLP(C) NO. 5396/2009, SLP(C) NO.
5399/2009, SLP(C) NO. 5401/2009, SLP(C) NO. 5403/2009, SLP(C) NO.
5405/2009, SLP(C) NO. 5406/2009, SLP(C) NO. 5408/2009, SLP(C) NO.
5409/2009, SLP(C) NO. 5410/2009, SLP(C) NO. 5411/2009, SLP(C) NO.
5412/2009, SLP(C) NO. 5413/2009, SLP(C) NO. 5414/2009, SLP(C) NO.
5420/2009, SLP(C) NO. 5421/2009, SLP(C) NO. 5422/2009, SLP(C) NO.
5424/2009, SLP(C) NO. 5426/2009, SLP(C) NO. 5493-5494/2009, SLP(C) NO.
5495/2009, S.L.P.(C)… /2009 CC NO. 5803, SLP(C) NO. 5883/2009, SLP(C) NO.
6254/2009, SLP(C) NO. 6669/2009, SLP(C) NO. 6670/2009, SLP(C) NO.
6675/2009, SLP(C) NO. 6676/2009, SLP(C) NO. 6682/2009, SLP(C) NO.
6683/2009, SLP(C) NO. 6684/2009, SLP(C) NO. 6685/2009, SLP(C) NO.
6686/2009, SLP(C) NO. 6687/2009, SLP(C) NO. 6688/2009, SLP(C) NO.
6689/2009, SLP(C) NO. 6690/2009, SLP(C) NO. 6692/2009, SLP(C) NO.
6693/2009, SLP(C) NO. 6694/2009, SLP(C) NO. 6696/2009, SLP(C) NO.
6698/2009, SLP(C) NO. 6699/2009, SLP(C) NO. 6700/2009, SLP(C) NO.
6701/2009, SLP(C) NO. 6702/2009, SLP(C) NO. 6703/2009, SLP(C) NO.
6704/2009, SLP(C) NO. 6705/2009, SLP(C) NO. 6708/2009, SLP(C) NO.
6709/2009, SLP(C) NO. 6710/2009, SLP(C) NO. 6711/2009, SLP(C) NO.
6712/2009, SLP(C) NO. 6713/2009, SLP(C) NO. 6714-6715/2009, SLP(C) NO.
6953/2009, SLP(C) NO. 7345/2009, SLP(C) NO. 8244/2009, SLP(C) NO.
9548/2009, SLP(C) NO. 9699/2009, SLP(C) NO. 10040/2009, SLP(C) NO.
10041/2009, SLP(C) NO. 10042/2009, SLP(C) NO. 10045/2009, SLP(C) NO.
10047/2009, SLP(C) NO. 10048/2009, SLP(C) NO. 10049/2009, SLP(C) NO.
10050/2009, SLP(C) NO. 10051/2009, SLP(C) NO. 10053-10054/2009, SLP(C) NO.
10192/2009, SLP(C) NO. 10279/2009, SLP(C) NO. 10952/2009, SLP(C) NO. 10954-
10956/2009, SLP(C) NO. 11042/2009, SLP(C) NO. 11122/2009, SLP(C) NO. 11603-
11611/2009, SLP(C) NO. 11646/2009, SLP(C) NO. 12948/2009, SLP(C) NO. 13270-
13274/2009, SLP(C) NO. 13483/2009, SLP(C) NO. 13496/2009, SLP(C) NO.
13517/2009, SLP(C) NO. 13611-13612/2009, SLP(C) NO. 14429/2009, SLP(C) NO.
14484/2009, SLP(C) NO. 14488/2009, SLP(C) NO. 14623/2009, SLP(C) NO.
14856/2009, SLP(C) NO. 14949/2009, SLP(C) NO. 15723/2009, SLP(C) NO.
16253/2009, SLP(C) NO. 16757-16760/2009, SLP(C) NO. 16784/2009, SLP(C) NO.
16789/2009, SLP(C) NO. 16888-16898/2009, SLP(C) NO. 17332-17333/2009,
SLP(C) NO. 17394-17396/2009, SLP(C) NO. 17488/2009, SLP(C) NO. 17490/2009,
SLP(C) NO. 17491/2009, SLP(C) NO. 17492-17498/2009, SLP(C) NO. 17722/2009,
SLP(C) NO. 17731/2009, SLP(C) NO. 17744/2009, SLP(C) NO. 19695/2009, SLP(C)
NO. 22293/2009, SLP(C) NO. 22295/2009, SLP(C) NO. 22302/2009, SLP(C) NO.
22303/2009, SLP(C) NO. 22304/2009, SLP(C) NO. 22306/2009, SLP(C) NO.
22307/2009, SLP(C) NO. 22308/2009, SLP(C) NO. 22309/2009, SLP(C) NO.
22310/2009, SLP(C) NO. 22311/2009, SLP(C) NO. 22312/2009, SLP(C) NO.
22313/2009, SLP(C) NO. 22316/2009, SLP(C) NO. 22317/2009, SLP(C) NO.
22318/2009, SLP(C) NO. 22320/2009, SLP(C) NO. 22321/2009, SLP(C) NO.
22322/2009, SLP(C) NO. 22323/2009, SLP(C) NO. 22324/2009, SLP(C) NO.
22325/2009, SLP(C) NO. 22408/2009, SLP(C) NO. 22425/2009, SLP(C) NO.
22428/2009, SLP(C) NO. 23990/2009, SLP(C) NO. 24149/2009, SLP(C) NO.
24430/2009, SLP(C) NO. 24822/2009, SLP(C) NO. 25157/2009, SLP(C) NO.
25390/2009, SLP(C) NO. 25399-25400/2009, SLP(C) NO. 25467/2009, SLP(C) NO.
25470/2009, SLP(C) NO. 25474/2009, SLP(C) NO. 25753/2009, SLP(C) NO.
25797/2009, SLP(C) NO. 26116/2009, SLP(C) NO. 26236/2009, SLP(C) NO.
26509/2009, SLP(C) NO. 27883/2009, SLP(C) NO. 28509/2009, SLP(C) NO.
28583/2009, SLP(C) NO. 28696/2009, SLP(C) NO. 28775/2009, SLP(C) NO.
29597/2009, SLP(C) NO. 29868/2009, SLP(C) NO. 30383/2009, SLP(C) NO. 30746-
30845/2009, SLP(C) NO. 30847/2009, SLP(C) NO. 31410/2009, SLP(C) NO.
31411/2009, SLP(C) NO. 31412/2009, SLP(C) NO. 33176/2009, SLP(C) NO. 33663-
33665/2009, SLP(C) NO. 33672/2009, SLP(C) NO. 34253/2009, SLP(C) NO.
34859/2009, SLP(C) NO. 35038/2009, SLP(C) NO. 35585/2009, SLP(C) NO.
35587/2009, SLP(C) NO. 35740/2009, SLP(C) NO. 35742/2009, SLP(C) NO. 35743-
35746/2009, SLP(C) NO. 35747/2009, SLP(C) NO. 35749/2009, SLP(C) NO.
35750/2009, SLP(C) NO. 35751/2009, SLP(C) NO. 35752/2009, SLP(C) NO.
35753/2009, SLP(C) NO. 35754/2009, SLP(C) NO. 35755/2009, SLP(C) NO.
35756/2009, SLP(C) NO. 35757/2009, SLP(C) NO. 36193/2009, SLP(C) NO.
36196/2009, SLP(C) NO. 36219/2009, SLP(C) NO. 36271/2009, W.P.(C) NO.
11/2010, W.P.(C) NO. 42/2010, W.P.(C) NO. 43/2010, W.P.(C) NO. 44/2010,
W.P.(C) NO. 46/2010, W.P.(C) NO. 48/2010, W.P.(C) NO. 63/2010, W.P.(C) NO.
71/2010, SLP(C) NO. 104/2010, SLP(C) NO. 245/2010, SLP(C) NO. 247/2010,
SLP(C) NO. 248/2010, S.L.P.(C)… /2010 CC NO. 886, S.L.P.(C)… /2010 CC
NO. 1082, SLP(C) NO. 1820/2010, SLP(C) NO. 1876/2010, SLP(C) NO. 2459/2010,
SLP(C) NO. 3387/2010, SLP(C) NO. 4102/2010, SLP(C) NO. 4362/2010, SLP(C)
NO. 4388/2010, SLP(C) NO. 4389/2010, SLP(C) NO. 4390/2010, SLP(C) NO.
4511/2010, SLP(C) NO. 4572/2010, SLP(C) NO. 4720/2010, SLP(C) NO.
5151/2010, SLP(C) NO. 5308/2010, SLP(C) NO. 5309/2010, C.A. NO. 5343-
5344/2010, SLP(C) NO. 6037/2010, SLP(C) NO. 6723/2010, SLP(C) NO.
6762/2010, SLP(C) NO. 6763/2010, SLP(C) NO. 6765/2010, SLP(C) NO.
6770/2010, SLP(C) NO. 6811/2010, SLP(C) NO. 7356/2010, SLP(C) NO.
7426/2010, SLP(C) NO. 7776/2010, SLP(C) NO. 7929/2010, SLP(C) NO.
9022/2010, SLP(C) NO. 9077/2010, SLP(C) NO. 9702/2010, SLP(C) NO.
9723/2010, SLP(C) NO. 10361/2010, SLP(C) NO. 11419/2010, SLP(C) NO.
11423/2010, SLP(C) NO. 12690/2010, SLP(C) NO. 14845/2010, SLP(C) NO.
14886/2010, SLP(C) NO. 15015/2010, SLP(C) NO. 15903/2010, SLP(C) NO.
16694/2010, SLP(C) NO. 16720/2010, SLP(C) NO. 18318/2010, SLP(C) NO.
18834/2010, SLP(C) NO. 19194/2010, SLP(C) NO. 19199/2010, SLP(C) NO.
19217/2010, SLP(C) NO. 22327/2010, SLP(C) NO. 22520/2010, SLP(C) NO.
23836/2010, SLP(C) NO. 29578/2010, SLP(C) NO. 36486/2010, W.P.(C) NO.
31/2011, W.P.(C) NO. 497/2011, C.A. NO. 905/2011, SLP(C) NO. 1308/2011,
C.A. NO. 2041/2011, C.A. NO. 2042/2011, S.L.P.(C)… /2011 CC NO. 2103,
SLP(C) NO. 3433/2011, SLP(C) NO. 4730/2011, SLP(C) NO. 4743/2011, SLP(C)
NO. 4747/2011, SLP(C) NO. 4750/2011, SLP(C) NO. 5094/2011, SLP(C) NO.
5105/2011, SLP(C) NO. 5106/2011, SLP(C) NO. 5110/2011, SLP(C) NO.
5112/2011, SLP(C) NO. 6351/2011, SLP(C) NO. 6492/2011, SLP(C) NO.
8571/2011, SLP(C) NO. 9758/2011, C.A. NO. 9900-9903/2011, SLP(C) NO.
12605/2011, SLP(C) NO. 13451/2011, SLP(C) NO. 13525/2011, SLP(C) NO.
13526/2011, SLP(C) NO. 14144/2011, SLP(C) NO. 14269/2011, SLP(C) NO.
14342/2011, SLP(C) NO. 18858/2011, SLP(C) NO. 18859/2011, SLP(C) NO.
18862/2011, SLP(C) NO. 18863/2011, SLP(C) NO. 18864/2011, SLP(C) NO.
33344/2011, W.P.(C) NO. 278/2012, W.P.(C) NO. 290/2012, C.A. NO. 4210/2012,
C.A. NO. 5860/2012, C.A. NO. 5861/2012, C.A. NO. 8275/2012, C.A. NO.
8278/2012, C.A. NO. 8280/2012, C.A. NO. 8283/2012, C.A. NO. 8284/2012, C.A.
NO. 8286/2012, C.A. NO. 8290/2012, C.A. NO. 8292/2012, C.A. NO. 8294/2012,
C.A. NO. 8295/2012, C.A. NO. 8296/2012, C.A. NO. 8297/2012, C.A. NO.
8298/2012, C.A. NO. 8299/2012, C.A. NO. 8300/2012, C.A. NO. 8301/2012, C.A.
NO. 8302/2012, C.A. NO. 8303/2012, C.A. NO. 8304/2012, C.A. NO. 8305/2012,
C.A. NO. 8306/2012, C.A. NO. 8307/2012, C.A. NO. 8308/2012, C.A. NO.
8309/2012, C.A. NO. 8311/2012, C.A. NO. 8312/2012, C.A. NO. 8313/2012, C.A.
NO. 8314/2012, C.A. NO. 8315/2012, C.A. NO. 8316/2012, SLP(C) NO.
8333/2012, C.A. NO. 8734/2012, C.A. NO. 8735/2012, C.A. NO. 8736/2012, C.A.
NO. 8737/2012, C.A. NO. 8738/2012, C.A. NO. 8739/2012, C.A. NO. 8740/2012,
C.A. NO. 8741/2012, C.A. NO. 8744/2012, C.A. NO. 8745/2012, C.A. NO.
8832/2012, C.A. NO. 8833/2012, C.A. NO. 8834/2012, C.A. NO. 8836/2012, C.A.
NO. 8837/2012, C.A. NO. 8839/2012, C.A. NO. 8840/2012, C.A. NO. 8841/2012,
C.A. NO. 8842/2012, C.A. NO. 8843/2012, C.A. NO. 8844/2012, C.A. NO.
8845/2012, C.A. NO. 8846/2012, C.A. NO. 9148/2012, C.A. NO. 9149/2012, C.A.
NO. 9150/2012, C.A. NO. 9151/2012, C.A. NO. 9152/2012, C.A. NO. 9153/2012,
C.A. NO. 9154/2012, C.A. NO. 9155/2012, C.A. NO. 9156/2012, C.A. NO.
9157/2012, C.A. NO. 9158/2012, C.A. NO. 9159/2012, C.A. NO. 9160/2012, C.A.
NO. 9161/2012, C.A. NO. 9162/2012, C.A. NO. 9163/2012, C.A. NO. 9164/2012,
C.A. NO. 9165/2012, C.A. NO. 9166/2012, C.A. NO. 9167/2012, C.A. NO.
9168/2012, C.A. NO. 9169/2012, C.A. NO. 9170/2012, C.A. NO. 9292/2012, C.A.
NO. 9293/2012, SLP(C) NO. 16535-16536/2012, SLP(C) NO. 16538/2012, SLP(C)
NO. 18602/2012, SLP(C) NO. 28173/2012, SLP(C) NO. 33954/2012, SLP(C) NO.
36187/2012, SLP(C) NO. 37455/2012, SLP(C) NO. 37680/2012, SLP(C) NO. 37708-
37709/2012, SLP(C) NO. 37712/2012, SLP(C) NO. 37728/2012, SLP(C) NO.
38304/2012, SLP(C) NO. 38919/2012, SLP(C) NO. 39998/2012, SLP(C) NO.
40146/2012, SLP(C) NO. 40147/2012, T.C.(C) NO. 149/2013, SLP(C) NO.
449/2013, C.A. NO. 539/2013, C.A. NO. 540/2013, C.A. NO. 541/2013, C.A. NO.
542/2013, C.A. NO. 543/2013, C.A. NO. 544/2013, C.A. NO. 545/2013, C.A. NO.
546/2013, C.A. NO. 547/2013, C.A. NO. 548/2013, SLP(C) NO. 1426/2013,
SLP(C) NO. 8939/2013, SLP(C) NO. 9844/2013, SLP(C) NO. 10466/2013, SLP(C)
NO. 10516/2013, SLP(C) NO. 10879/2013, SLP(C) NO. 11060/2013, SLP(C) NO.
16744-16746/2013, SLP(C) NO. 16867/2013, SLP(C) NO. 16869/2013, SLP(C) NO.
16870/2013, SLP(C) NO. 27001-27002/2013, SLP(C) NO. 30986/2013, SLP(C) NO.
32256/2013, SLP(C) NO. 33600/2013, C.A. NO. 1838/2014, C.A. NO. 9216/2014,
C.A. NO. 9214/2014, SLP(C) NO. 29119/2014, SLP(C) NO. 208/2015, SLP(C) NO.
212/2015, SLP(C) NO. 315-317/2015, SLP(C) NO. 320/2015, SLP(C) NO.
336/2015, SLP(C) NO. 352/2015, SLP(C) NO. 376/2015, SLP(C) NO. 411-
421/2015, SLP(C) NO. 380/2015, SLP(C) NO. 437/2015, SLP(C) NO. 445/2015,
SLP(C) NO. 457/2015, SLP(C) NO. 508/2015, SLP(C) NO. 510/2015, SLP(C) NO.
567/2015, SLP(C) NO. 561-562/2015, SLP(C) NO. 585/2015, SLP(C) NO.
621/2015, SLP(C) NO. 638/2015, SLP(C) NO. 641/2015, SLP(C) NO. 661/2015,
SLP(C) NO. 664/2015, SLP(C) NO. 662/2015, SLP(C) NO. 669/2015, SLP(C) NO.
668/2015, SLP(C) NO. 671/2015, SLP(C) NO. 672/2015, SLP(C) NO. 675/2015,
SLP(C) NO. 674/2015, SLP(C) NO. 683/2015, SLP(C) NO. 690-691/2015, SLP(C)
NO. 684-686/2015, SLP(C) NO. 693-694/2015, SLP(C) NO. 712/2015, SLP(C) NO.
1270/2015, SLP(C) NO. 1424/2015, SLP(C) NO. 1596/2015, SLP(C) NO.
1631/2015, SLP(C) NO. 1714/2015, SLP(C) NO. 1851-1852/2015, SLP(C) NO. 1943-
2001/2015, SLP(C) NO. 2038/2015, SLP(C) NO. 2054/2015, SLP(C) NO. 2063-
2065/2015, SLP(C) NO. 2081/2015, SLP(C) NO. 91/2015, SLP(C) NO. 4557/2015,
SLP(C) NO. 4581/2015, SLP(C) NO. 4657/2015, SLP(C) NO. 5046/2015, SLP(C)
NO. 5107/2015, SLP(C) NO. 5131/2015, SLP(C) NO. 5143/2015, SLP(C) NO.
5375/2015, SLP(C) NO. 5447/2015, SLP(C) NO. 5610/2015, SLP(C) NO.
5966/2015, SLP(C) NO. 6086/2015, SLP(C) NO. 6143/2015, SLP(C) NO.
6158/2015, SLP(C) NO. 6240-6243/2015, SLP(C) NO. 6565/2015, SLP(C) NO.
6575/2015, SLP(C) NO. 6631/2015, SLP(C) NO. 4600/2015, SLP(C) NO.
5007/2015, SLP(C) NO. 6728/2015, SLP(C) NO. 6754-6755/2015, SLP(C) NO.
6823/2015, SLP(C) NO. 6907/2015, SLP(C) NO. 6909-6910/2015, SLP(C) NO.
6939/2015, SLP(C) NO. 6956/2015, SLP(C) NO. 4386/2015, SLP(C) NO.
7319/2015, SLP(C) NO. 7957-7958/2015, SLP(C) NO. 8089/2015, SLP(C) NO.
2483/2015, SLP(C) NO. 8248/2015, SLP(C) NO. 8325/2015, SLP(C) NO. 8350-
8351/2015, SLP(C) NO. 8527/2015, SLP(C) NO. 9585/2015, SLP(C) NO.
11830/2015, SLP(C) NO. 8798/2015, SLP(C) NO. 9584/2015, SLP(C) NO. 5311-
5329/2015, SLP(C) NO. 11204-11205/2015, SLP(C) NO. 9164/2015, SLP(C) NO.
9167/2015, SLP(C) NO. 9176/2015, SLP(C) NO. 9181/2015, SLP(C) NO.
11832/2015, SLP(C) NO. 9188/2015, SLP(C) NO. 9348/2015, SLP(C) NO.
5908/2015, SLP(C) NO. 9386/2015, SLP(C) NO. 9484/2015, SLP(C) NO.
9582/2015, SLP(C) NO. 7874/2015, SLP(C) NO. 11080-11086/2015, SLP(C) NO.
12839/2015, SLP(C) NO. 11156/2015, SLP(C) NO. 11170/2015, SLP(C) NO.
12844/2015, SLP(C) NO. 8162/2015, SLP(C) NO. 11484/2015, SLP(C) NO.
12847/2015, SLP(C) NO. 11582/2015, SLP(C) NO. 11592/2015, SLP(C) NO.
13200/2015, SLP(C) NO. 13201/2015, SLP(C) NO. 4219-4227/2015, SLP(C) NO.
2966-2999/2015, SLP(C) NO. 11888/2015, SLP(C) NO. 11203/2015, SLP(C) NO.
14828/2015, SLP(C) NO. 14854/2015, SLP(C) NO. 15856/2015, SLP(C) NO.
15857/2015, SLP(C) NO. 15858/2015, SLP(C) NO. 11458-11465/2015, SLP(C) NO.
18213/2015, SLP(C) NO. 18333/2015, SLP(C) NO. 16312/2015, SLP(C) NO.
18334/2015, SLP(C) NO. 18335/2015, SLP(C) NO. 15855/2015, SLP(C) NO.
18338/2015, SLP(C) NO. 18184/2015, SLP(C) NO. 18179/2015, C.A. NO.
1956/2003, SLP(C) NO. 8775-8777/2015, SLP(C) NO. 5303/2015, SLP(C) NO.
16853/2015, SLP(C) NO. 21720/2015, SLP(C) NO. 23673-23674/2015, SLP(C) NO.
23764/2015, SLP(C) NO. 23765/2015, SLP(C) NO. 15353/2015, SLP(C) NO.
22349/2015, SLP(C) NO. 21718/2015, SLP(C) NO. 24547/2015, SLP(C) NO.
23757/2015, C.A. NO. 8240/2015, SLP(C) NO. 26751/2015, SLP(C) NO.
9117/2015, SLP(C) NO. 2214/2015, SLP(C) NO. 2531/2015, SLP(C) NO.
2289/2015, SLP(C) NO. 2530/2015, SLP(C) NO. 2392/2015, SLP(C) NO.
2499/2015, SLP(C) NO. 2502/2015, SLP(C) NO. 2538-2543/2015, SLP(C) NO.
2426/2015, SLP(C) NO. 2358/2015, SLP(C) NO. 2401/2015, SLP(C) NO.
2389/2015, SLP(C) NO. 2485/2015, SLP(C) NO. 2495/2015, SLP(C) NO. 3163-
3164/2015, SLP(C) NO. 3666/2015, SLP(C) NO. 3679/2015, SLP(C) NO.
3723/2015, SLP(C) NO. 3321/2015, SLP(C) NO. 4198-4199/2015, SLP(C) NO.
3325/2015, SLP(C) NO. 3466/2015, SLP(C) NO. 3635/2015, SLP(C) NO.
3318/2015, SLP(C) NO. 30396/2015, C.A. NO. 110/2016, C.A. NO. 109/2016,
C.A. NO. 583/2016, SLP(C) NO. 4945/2016, SLP(C) NO. 8253/2016, SLP(C) NO.
8204/2008, C.A. NO. 3925/2016, SLP(C) NO. 2057/2016, SLP(C) NO. 86/2016,
SLP(C) NO. 72/2016, C.A. NO. 5534/2016, C.A. NO. 5536/2016, C.A. NO.
5137/2016, SLP(C) NO. 33923/2012, C.A. NO. 5537/2016, SLP(C) NO.
16116/2009, SLP(C) NO. 30594/2009, SLP(C) NO. 2636/2015, SLP(C) NO.
2680/2015, SLP(C) NO. 2952/2015, SLP(C) NO. 2641/2015, SLP(C) NO.
2588/2015, SLP(C) NO. 2928/2015, SLP(C) NO. 2737/2015, SLP(C) NO.
2682/2015, SLP(C) NO. 8197-8198/2015, SLP(C) NO. 4197/2015, C.A. NO.
5538/2016, C.A. NO. 5533/2016, SLP(C) NO. 14539-14541/2016, SLP(C) NO.
16820/2016, C.A. NO. 4642-4643/2016
ORDER
By majority the Court answers the reference in the following terms:
1. Taxes simpliciter are not within the contemplation of Part XIII of
the Constitution of India. The word ‘Free’ used in Article 301 does not
mean “free from taxation”.
2. Only such taxes as are discriminatory in nature are prohibited by
Article 304(a). It follows that levy of a non-discriminatory tax would not
constitute an infraction of Article 301.
3. Clauses (a) and (b) of Article 304 have to be read disjunctively.
4. A levy that violates 304(a) cannot be saved even if the procedure
under Article 304(b) or the proviso there under is satisfied.
5. The compensatory tax theory evolved in Automobile Transport case and
subsequently modified in Jindal’s case has no juristic basis and is
therefore rejected.
6. Decisions of this Court in Atiabari, Automobile Transport and Jindal
cases (supra) and all other judgments that follow these pronouncements are
to the extent of such reliance over ruled.
7. A tax on entry of goods into a local area for use, sale or
consumption therein is permissible although similar goods are not produced
within the taxing state.
8. Article 304 (a) frowns upon discrimination (of a hostile nature in
the protectionist sense) and not on mere differentiation. Therefore,
incentives, set-offs etc. granted to a specified class of dealers for a
limited period of time in a non-hostile fashion with a view to developing
economically backward areas would not violate Article 304(a). The question
whether the levies in the present case indeed satisfy this test is left to
be determined by the regular benches hearing the matters.
9. States are well within their right to design their fiscal
legislations to ensure that the tax burden on goods imported from other
States and goods produced within the State fall equally. Such measures if
taken would not contravene Article 304(a) of the Constitution. The question
whether the levies in the present case indeed satisfy this test is left to
be determined by the regular benches hearing the matters.
10. The questions whether the entire State can be notified as a local
area and whether entry tax can be levied on goods entering the landmass of
India from another country are left open to be determined in appropriate
proceedings.
.……………..………….…..…CJI.
(T.S. THAKUR)
…………………………….…..…J.
(A.K. SIKRI)
…………………………….…..…J.
(S.A. BOBDE)
…………………………….…..…J.
(SHIVA KIRTI SINGH)
…………………………….…..…J.
(N.V. RAMANA)
…………………………….…..…J.
(R. BANUMATHI)
…………………………….…..…J.
(A.M. KHANWILKAR)
New Delhi;
November 11, 2016
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