Supreme Court of India
State of U.P. and Ors. v. Jaiprakash Associates Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reasons, it is pertinent to analyze the nature and scope of concessional/ reduced rate of taxi exemption by drawing inspiration from their understanding in other jurisdictions and under what circumstance could a rebate E be termed a hindrance to or as interfering with the freedom of trade, commerce or intercourse.
Judgment, page 40
From the 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 c the units were established in the districts of that State and the 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…
Authorities it was built on
- 1982 D.S. Nakara & Others v. Union of India
- 1960 Atiabari Tea Co., Ltd. v. The State of Assam and Others. (and Connected Petition and Appeals)
- 1957 The State of Bombay v. R. M. D. Chamarbaugwala
- 1985 H. Anraj Etc. v. Government of Tamilnadu Etc.
- 1996 Shree Mahavir Oil Mills and Anr. v. State of Jammu and Kashmir and Ors.
- 1988 Weston Electroniks & Anr. v. State of Gujarat & Anr.
- 1988 West Bengal Hosiery Association & Ors. v. State of Bihar & Anr.
- 1997 State of Uttar Pradesh and Anr. v. M/s. Laxmi Paper Mart and Ors.
- 1996 Lohara Steel Industries Ltd. and Another Etc. v. The State of Andhra Pradesh and Another
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.