Supreme Court · 1996 INSC 1412 · Decided 29 November 1996
Shree Mahavir Oil Mills and ANR. v. State of Jammu and Kashmir and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1412 · [1996] SUPP. 9 S.C.R. 356
- Case number
- CIVIL APPEAL No. 14996/1996
- Decided
- 29 November 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304, 304(a)
Headnote
Constitution of India, 1951>-Part XIII, Articles 301 & 304 (aT-f'ree movement of Trade-Discriminatory taxation-Between imported goods from C other states and similar goods manufactured within the stat,,_P/ea that it is in order to promote th'e growth of industries within state-field, and not beyond it-17ierefore states are free to promote the establishment and growth of industries within their states only by appropriate authority and in ap~ propriate mannel'-/3ut in that process, it cannot bring about discrimination D by means of taxation. E Articles 14, 301 & 304
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