Supreme Court · 2003 INSC 516 · Decided 26 September 2003
Jindal Stripe LTD. and ORS. v. State of Haryana and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 516 · [2003] SUPP. 4 S.C.R. 154
- Case number
- CIVIL APPEAL No. 3453/2002
- Decided
- 26 September 2003
- Bench
- RUMA PAL, P. VENKATARAMA REDDI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 145(3)
Headnote
Constitution of India, 1950 : . ' Articles 301and304(b)-Entry tax-Hwyana Local Area Development C Tax Act, 2000-Providingfor levy and collection of tax on entry of goods into local areas of the State-Constitutional validity of-Held, the position of lmv as deducible ji-om decided cases is that tax or sale therein has a direct impact on movement of goods and on the flow of trade and commerce-It can be saved only if the levy is in the nature of compensatory D tax/or the use oftradingfacilities or it comes under the protective umbrello of Article 304-The pre 1995 decisions held that an
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)