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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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