Supreme Court · 2025 INSC 1154 · Decided 24 September 2025
M/S U.P. Asbestos Limited v. State of Rajasthan & Others
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1154 · [2025] 9 S.C.R. 1419
- Case number
- CIVIL APPEAL No. 3577/2008
- Decided
- 24 September 2025
- Bench
- B.V. NAGARATHNA, K.V. VISWANATHAN (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a), 301(a), 304
Headnote
Issue arose as regards the validity of the Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in exercise of its powers conferred by s.8(3) of the Rajasthan Value Added Tax Act, 2003 granting exemption from payment of Value Added Tax on cement sheets and bricks, manufactured in the State of Rajasthan, having contents of fly ash 25% or more by weight subject to specific conditions, is violative of Art. 304(a) of the Constitution of India being discriminatory vis-à-vis goods imported from outside the State of Rajasthan;
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