Supreme Court · 2006 INSC 435 · Decided 14 July 2006
M/S. Jindal Stainless LTD. and ANR. v. State of Haryana and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 435 · [2006] SUPP. 3 S.C.R. 569
- Case number
- CIVIL APPEAL No. 3453/2002
- Decided
- 14 July 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301
Headnote
Taxation: c Compensatoty tar-Impugned levy whether compensat0ty in nature- High Courts examined the issue following two earlier Supreme Court judgments--Such judgments subsequently struck down by a Constitution Bench of Supreme Court-High Courts therefore directed to decide the issue aji-esh in 1950-Article 301. D In all the present appeals and connected matters the basic issue revolves round the judicially evolved concept of"compensatory tax". In a recent decision, a Constitution Bench of this Court in case of Jindal Stainless Ltd. while examining the concept of compensatory
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