Supreme Court · 2013 INSC 707 · Decided 18 October 2013
State of U.P. and ORS. v. Jaiprakash Associates LTD.
- Court
- Supreme Court of India
- Citation
- 2013 INSC 707 · [2013] 11 S.C.R. 943
- Case number
- CIVIL APPEAL No. 3026/2004
- Decided
- 18 October 2013
- Bench
- H.L. DATTU, S. J. MUKHOPADHAYA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304(a)
Headnote
Constitution of India, 1950: Articles 301 and 304(a) - Inter-State Trade and Commerce - Tax rebate - Granted by State Government (State.of U.P.) by Notification-, To cement manufacturing units - The first condition for getting benefit of the rebate was that A B c the units were established in State and the D second condition was that the units were manufacturing cement by using fly-ash purchased from that State - The Notification whether in violation of Arts. 301 and 304(a) - Held: The Notification is violative of Arts. 301 and 304(a) - It discriminated between imported goods and
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