JINDAL STAINLESS LTD Vs. STATE OF HARYANA
LAWS(SC)-2006-4-102
SUPREME COURT OF INDIA
Decided on April 13,2006

JINDAL STAINLESS LTD. Appellant
VERSUS
STATE OF HARYANA Respondents


Referred Judgements :-

ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
DIAMOND SUGAR MILLS LIMITED VS. STATE OF UTTAR PRADESH [REFERRED TO]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
KHYERBARI TEA CO LIMITED KHYERBARI TEA CO LIMITED VS. STATE OF ASSAM:DESSAI AND PARBUTTIA TEA CO LTD [REFERRED TO]
BOLANI ORES LIMITED DALMIA CEMENT BHARAT LIMITED BOLANI ORES LIMITED VS. STATF OF ORISSA:THE REGIONAL TRANSPORT OFFICER BALLERY MYSORE :STATE OF ORISSA [REFERRED TO]
G K KRISHNAN A SUBRAMANYAM SIVA TOURISTS VS. STATE OF TAMIL NADU:GOVERNMENT OF TAMIL NADU:STATE OF TAMIL NADU [REFERRED TO]
RAM CHANDRA KAILASH KUMAR AND COMPANY DINA NATH NARENDRA KUMAR AGARWAL KISHAN LAL SATYA PRAKASH AND GO GOKUL CHAND PHOOL GHAND SHRI SHIV SHANKER SARRAF BHAGWAN DAS RAVI KANT VS. STATE OF UTTAR PRADESH [REFERRED TO]
STATE OF KARNATAKA VS. HANSA CORPORATION [REFERRED TO]
INTERNATIONAL TOURIST CORPORA TION AVTAR SINGH NANAKSAR BUS SERVICE VS. STATE OF HARYANA:STATE OF UTTAR PRADESH:STATE OF HARYANA [REFERRED TO]
BHAGATRAM RAJEEVKUMAR VS. COMMISSIONER OF SALES TAX M P [REFERRED TO]
STATE OF BIHAR VS. BIHAR CHAMBER OF COMMERCE [REFERRED TO]
SHARMA TRANSORT REP VS. GOVERNMENT OF ANDHRA PRADESH [REFERRED TO]
PRADIP CHANDRA PATNAIK VS. PRAMOD CHANDRA PATNAIK [REFERRED TO]
JINDAL STRIPE LIMITED VS. STATE OF HARYANA [REFERRED TO]
CENTRAL BOARD OF DAWOODI BOHRA COMMUNITY VS. STATE OF MAHARASHTRA [REFERRED TO]
SANJAY TRADING CO VS. COMMISSIONER OF SALES TAX [REFERRED TO]



Cited Judgements :-

TRIBRO AD BUREAU AND ORS. VS. THE STATE OF BIHAR AND ORS. [LAWS(PAT)-2016-4-42] [REFERRED TO]
BHARTI AIRTEL LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-2013-6-43] [REFERRED TO]
JAYESHBHAI KANJIBHAI KALATHIYA VS. STATE OF GUJARAT [LAWS(GJH)-2010-10-290] [REFERRED TO]
SUNDARAM AUTO COMPONENTS LIMITED VS. STATE OF TAMIL NADU [LAWS(MAD)-2011-6-230] [REFERRED TO]
SHAKIL AHMAD AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2015-9-207] [REFERRED TO]
BANARAS HINDU UNIVERSITY VARANASI VS. STATE OF UP [LAWS(ALL)-2010-9-145] [REFERRED TO]
SHAKIL AHMAD AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2015-8-130] [REFERRED TO]
SHAW WALLACE DISTILLERIES LTD VS. STATE OF WEST BENGAL [LAWS(CAL)-2011-9-34] [REFERRED TO]
SUMANTH AND COMPANY VS. STATE OF TAMILNADU [LAWS(MAD)-2011-9-3] [REFERRED]
STAR PAPER MILLSLTD VS. DEPUTY DIRECTOR ADMINISTRATION/MARKETING KRISHI UTPADAN MANDI PARISHAD MORADABAD [LAWS(ALL)-2008-12-203] [REFERRED TO]
MEGHALAYA COMMERCIAL TRUCK OWNER AND OPERATORS ASSOCIATION VS. STATE OF MEGHALAYA [LAWS(GAU)-2010-8-20] [REFERRED TO]
ITC LIMITED THROUGH MR.VIKAS.BHUTRA VS. STATE OF BIHAR [LAWS(PAT)-2009-3-194] [REFERRED TO]
THRESSIAMMA L CHIRAYIL VS. STATE OF KERALA [LAWS(KER)-2006-12-125] [REFERRED TO]
OCL INDIA LTD VS. STATE OF ORISSA [LAWS(SC)-2022-11-11] [REFERRED TO]
STATE OF U.P. AND OTHERS VS. M/S. INDIAN OIL CORPORATION LTD. ETC. [LAWS(SC)-2017-3-160] [REFERRED TO]
C.JOSEPH VIJAY VS. STATE OF TAMIL NADU [LAWS(MAD)-2022-1-103] [REFERRED TO]
HINDUSTHAN NATIONAL GLASS & INDUSTRIES LIMITED, MAHARASHTRA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2019-3-78] [REFERRED TO]
HARIT POLYTECH PVT. LTD. VS. STATE OF RAJASTHAN [LAWS(RAJ)-2014-12-33] [REFERRED TO]
JAIPRAKASH ASSOCIATES LTD VS. STATE OF M P [LAWS(SC)-2008-12-135] [REFERRED TO]
A VENKATAKRISHNAN VS. STATE OF TAMIL NADU [LAWS(SC)-2009-2-63] [REFERRED TO]
TAMIL NADU OMNI BUS OWNERS ASSOCIATION VS. STATE OF TAMIL NADU [LAWS(MAD)-2013-8-3] [REFERRED TO]
D SIVAKUMAR VS. GOVERNMENT OF TAMIL NADU [LAWS(MAD)-2009-4-529] [REFERRED TO]
VIOM NETWORKS LIMITED VS. STATE OF J&K [LAWS(J&K)-2012-2-4] [REFERRED TO]
ASSAM ROLLER FLOUR MILLS ASSOCIATION VS. STATE OF ASSAM [LAWS(GAU)-2008-9-35] [REFERRED TO]
TAMIL NADU OMNI BUS OWNERS ASSOCIATION VS. STATE OF TAMIL NADU [LAWS(SC)-2007-11-121] [REFERRED TO]
JINDAL STAINLESS LTD.& ANR. VS. STATE OF HARYANA & ORS. [LAWS(SC)-2016-11-11] [REFERRED TO]
NATIONAL ADVERTISING COMPANY (M/S.) VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2011-3-171] [REFERRED TO]
TATA STEEL LIMITED VS. STATE OF WEST BENGAL [LAWS(CAL)-2013-6-44] [REFERRED TO]
CENTRAL WAREHOUSING CORPORATION VS. COMMISSIONER, TAMBARAM MUNICIPAL CORPORATION [LAWS(MAD)-2023-1-345] [REFERRED TO]
CELLULAR OPERATORS ASSOCIATION OF INDIA VS. MCD [LAWS(DLH)-2010-5-104] [REFERRED TO]
GUJARAT ALCOHOL BASED IND DEVLOP ASSO VS. STATE OF GUJARAT [LAWS(GJH)-2021-12-138] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF U.P. AND OTHERS [LAWS(SC)-2019-4-97] [REFERRED TO]
O/E/N CONNECTORS LTD VS. CHOTTANIKARA GRAMA PANCHAYAT [LAWS(KER)-2007-8-112] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF HARYANA [LAWS(P&H)-2008-10-84] [REFERRED TO]
AURANGABAD ADVERTISING ASSOCIATION AND ORS. VS. THE STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2015-6-311] [REFERRED TO]
VIJAYA TRADERS KADAPA VS. COMMERCIAL TAX OFFICER I APPELLATE DEPUTY COMMISSIONER KURNOOL DIVISION KURNOOL [LAWS(APH)-2011-6-68] [REFERRED TO]
CHHOTEY LAL RAJENDRA KUMAR JAIN VS. NAGAR PALIKA PARISHAD BARUA SAGAR DISTRICT JHANSI [LAWS(ALL)-2010-4-176] [REFERRED TO]
KIRAN ANANDRAO PAWAR VS. CHIEF GENERAL MANAGER, IRB KOLHAPUR INTEGRATED ROAD DEVELOPMENT COMPANY PVT LTD [LAWS(BOM)-2014-10-131] [REFERRED TO]
K K NANGIA VS. GOVERNMENT OF NCT OF DELHI [LAWS(DLH)-2009-4-1] [REFERRED TO]
DRAVYA FINANCE PVT LTD VS. LIFE INSURANCE CORPORATION OF INDIA [LAWS(BOM)-2010-5-32] [REFERRED TO]
CELLULAR OPERATORS ASSOCIATION OF INDIA VS. MUNICIPAL CORPORATION OF DELHI [LAWS(DLH)-2011-4-247] [REFERRED TO]
R.G.N.S. ENTERPRISES VS. COMMISSIONER, DEPARTMENT OF GEOLOGY & MINING [LAWS(MAD)-2013-10-14] [REFERRED TO]
INDIAN OIL CORPORATION LTD VS. STATE OF ASSAM [LAWS(GAU)-2009-1-14] [REFERRED TO]
UNITED SPIRITS LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2008-3-26] [REFERRED TO]
GRASIM INDUSTRIES LIMITED VS. STATE OF M P [LAWS(MPH)-2014-7-54] [REFERRED TO]
ASSOCIATED CEMENT COMPANIES LTD VS. STATE OF M P [LAWS(MPH)-2007-7-49] [REFERRED TO]
TANGKHAM M. SANGMA VS. STATE OF MEGHALAYA AND ORS. [LAWS(MEGH)-2015-6-31] [REFERRED TO]
PONDICHERRY CONTRACT CARRIAGE OWNERS ASSOCIATION AND ORS. VS. THE STATE OF TAMIL NADU AND ORS. [LAWS(MAD)-2016-4-13] [REFERRED TO]
RELIANCE INFRATEL LIMITED, MUMBAI VS. STATE OF HARYANA AND OTHERS [LAWS(P&H)-2013-12-447] [REFERRED]
M CHANDRU VS. MEMBER SECRETARY CHENNAI METROPOLITAN DEVELOPMENT AUTHORITY [LAWS(SC)-2009-2-76] [REFERRED TO]
JANTIA HILL TRUCK OWNERS ASSOCIATION VS. SHAILANG AREA COAL DEALER AND TRUCK OWNER ASSOCIATION [LAWS(SC)-2009-7-167] [REFERRED TO]
R SENTHIL BABU VS. STATE OF TAMIL NADU [LAWS(SC)-2008-12-169] [REFERRED TO]
STATE OF UTTARAKHAND VS. KUMAON STONE CRUSHER [LAWS(SC)-2017-9-108] [REFERRED TO]
JAIPRAKASH ASSOCIATES LTD. VS. STATE OF MADHYA PRADESH AND OTHERS [LAWS(SC)-2017-3-159] [REFERRED TO]
INSTAKART SERVICES PRIVATE LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2016-9-79] [REFERRED]
BOUNSI INDANE VS. STATE OF BIHAR [LAWS(PAT)-2020-11-13] [REFERRED TO]
ITC LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2010-2-179] [REFERRED]
NATIONAL ADVERTIISING CO VS. STATE OF RAJASTHAN [LAWS(RAJ)-2011-3-27] [REFERRED TO]
Steel Limited VS. State of Jharkhand [LAWS(JHAR)-2008-6-38] [REFERRED TO]
MUMBAI AGRICULTURAL PRODUCE MARKET COMMITTED VS. HINDUSTAN LEVER LIMITED [LAWS(SC)-2008-4-159] [REFERRED TO]
MAA UMA AGRI FOOD PVT LIMITED VS. STATE OF UTTARAKHAND [LAWS(UTN)-2014-12-38] [REFERRED TO]
FEDERATION OF INDIA MINERAL INDUSTRIES, NEW DELHI VS. STATE OF ODISHA [LAWS(ORI)-2014-4-4] [REFERRED TO]
ITC LIMITED VS. STATE OF U P [LAWS(ALL)-2011-12-64] [REFERRED TO]
STATE OF HIMACHAL PRADESH THROUGH PRINCIPAL SECRETARY EXCISE AND TAXATION DEPARTMENT VS. JAI PRAKASH ASSOCIATES LIMITED [LAWS(HPH)-2012-5-223] [REFERRED TO]
KHADER BASHA VS. REGIONAL TRANSPORT OFFICER [LAWS(APH)-2011-9-139] [REFERRED TO]
STATE OF ASSAM VS. CHHOTABHAI JETHABHAI PATEL TOBACCO PRODUCTS CO LTD [LAWS(GAU)-2007-8-33] [REFERRED TO]
FOOD CORPORATION OF INDIA VS. STATE OF PUNJAB [LAWS(P&H)-2009-6-7] [REFERRED TO]
CHANDIGARH ADMINISTRATION VS. NEERA GOYAL [LAWS(P&H)-2014-1-325] [REFERRED TO]
MOHAN MEAKIN LTD VS. STATE OF HIMACHAL PRADESH AND OTHERS [LAWS(HPH)-2017-8-100] [REFERRED TO]
NITIN KUMAR SARAF VS. UNION OF INDIA [LAWS(JHAR)-2015-2-86] [REFERRED TO]


JUDGEMENT

- (1.)By order dated 26.9.2003, the referring Bench of Hon'ble Ruma Pal, J. and P. Venkatarama Reddy, J. doubted the correctness of the view taken in M/s Bhagatram Rajeevkumar v. Commissioner of Sales Tax, M.P. & others relied on in the subsequent decision of this Court in the case of State of Bihar & Ors. v. Bihar Chamber of Commerce & Ors. . Accordingly, all the matters were ordered to be placed before the Hon'ble the Chief Justice for appropriate directions and accordingly, the matter has come to the Constitution Bench to decide with certitude the parameters of the judicially evolved concept of "compensatory tax" vis-'-vis Article 301. The referral order is in the case of Jindal Strips Ltd. & Anr. (now known as Jindal Stainless Ltd.) v. State of Haryana & Ors. under Article 145(3).
(2.)For this purpose, we are required to examine the source from which the concept of compensatory tax is judicially derived, the nature and character of compensatory tax and its parameters in the context of Article 301.
(3.)In a batch of appeals, the constitutional validity of the Haryana Local Area Development Tax Act, 2000 has been challenged on two grounds : (1) that, the Act is violative of Article 301 and is not saved by Article 304; and (2) that, the Act in fact seeks to levy sales tax on inter-State sales, which is outside the competence of the State Legislature. However, the referral order is confined to the above- mentioned first question.


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