JINDAL STAINLESS LTD VS. STATE OF HARYANA : CASE SUMMARY
The Supreme Court held in Jindal Stainless Ltd. Vs. State of Haryana (2016) 10 SCR 1 that non-discriminatory tax does not per se constitute a restriction on the right to free trade, commerce and intercourse guaranteed under Article 301. The compensatory tax theory evolved in Automobile Transport (Rajasthan ) Ltd. Vs. the State of Rajasthan (1963) 1 SCR 491 has no juristic basis.
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