REGENT COMPUTRONICS PVT. LTD.

JINDAL STRIPE LIMITED Appellant

V/S

STATE OF HARYANA Respondents

Referred Judgements :-

ATIABARI TEA CO. LTD. V. STATE OF ASSAM [REFERRED TO]
AUTOMOBILE TRANSPORT (RAJASTHAN) V. STATE OF RAJASTHAN [REFERRED TO]
STATE OF KARNATAKA V. HANSA CORPORATION [REFERRED TO]
SHAIK MADAR SAHEB T N VISWANATHA REDDY G RAMACHANDRA RAJU VS. STATE OF ANDHRA PRADESH [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]
INTERNATIONAL TOURIST CORPORA TION AVTAR SINGH NANAKSAR BUS SERVICE VS. STATE OF HARYANA:STATE OF UTTAR PRADESH:STATE OF HARYANA [REFERRED TO]
MALWA BUS SERVICE PRIVATE LIMITED VS. STATE OF PUNJAB [REFERRED TO]
B A JAYARAM D P SHARMA VS. UNION OF INDIA [REFERRED TO]
MEENAKSHI ALIAS RAMA BAI VS. STATE OF KARNATAKA [REFERRED TO]
KAMALJEET SINGH VS. MUNICIPAL BOARD PILKHWA [REFERRED TO]
STATE OF MAHARASHTRA BHASKAR RAMKRISHNA MARKANDEYA VS. MADHUKAR BALKRTSHNA BADTYA:STATE OF MAHARASHTRA [REFERRED TO]
BHAGATRAM RAJEEVKUMAR VS. COMMISSIONER OF SALES TAX M P [REFERRED TO]
STATE OF BIHAR VS. BIHAR CHAMBER OF COMMERCE [REFERRED TO]

JUDGEMENT

(1.) Leave granted in special leave petitions.

(2.) In this batch of appeals, the constitutional validity of the Haryana Local Area Development tax Act, 2000 has been challenged primarily on two grounds, first: that the Act is violative of Article 301 of the Constitution and is not saved by Article 304 and second: that the Act in fact seeks to levy sales tax on interstate sales, which is outside the competence of the State Legislature.

(3.) After we had been addressed at length on the first of these issues by both sides, we were of the view, and the counsel for the appearing parties also submitted, that the question needed to be referred to a larger Bench under Article 145 (3) of the Constitution. Arguments on the second issue were, therefore, not concluded and will be necessary only if the first issue is decided against the appellants.

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JINDAL STRIPE LIMITED Vs. STATE OF HARYANA

Referred Judgements :-

JUDGEMENT

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