REGENT COMPUTRONICS PVT. LTD.

STATE OF U.P. Appellant

V/S

JAIPRAKASH ASSOCIATES LTD Respondents

Referred Judgements :-

G.B.PRABHARKAR RAO V. STATE OF ANDHRA PRADESH [REFERRED TO]
A K GOPALAN VS. STATE OF MADRAS OPPOSITE PARTY; UNION OF INDIA [REFERRED TO]
A V FERNANDEZ VS. STATE OF KERALA [REFERRED TO]
R M D CHAMARBAUGWALLA MIS SHARMA MAGAZINE A FIRM HIND SHABDA RACHANA HARIFAI SHRI CHAMAN LAL KHANNA BANNETT COLEMAN AND COMPANY LIMITED VS. UNION OF INDIA [REFERRED TO]
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]
FIRM A T B MEHTAB MAJID AND CO A ABDUL SHAKOOR VS. STATE OF MADRAS [REFERRED TO]
D S NAKARA VS. UNION OF INDIA [REFERRED TO]
LAKSHMAN RAJARAM S O LADHURAM KISHAN CHOGARAM VS. STATE OF MADHYA PRADESH [REFERRED TO]
WESTON ELECTRONIKS VS. STATE OF GUJARAT [REFERRED TO]
WEST BENGAL HOSIERY ASSOCIATION VS. STATE OF BIHAR [REFERRED TO]
VIDEO ELECTRONICS PRIVATE LIMITED WESTON ELECTRONICS LIMITED NIKISIN MARKETING ASSOCIATION VS. STATE OF PUNJAB:UNION OF INDIA [REFERRED TO]
VIDEO ELECTRONICS PRIVATE LIMITED WESTON ELECTRONICS LIMITED NIKISIN MARKETING ASSOCIATION VS. STATE OF PUNJAB:UNION OF INDIA [REFERRED TO]
MAHAVIR OIL MILLS VS. STATE OF JAMMU AND KASHMIR [REFERRED TO]
LOHARA STEEL INDUSTRIES LIMITED VS. STATE OF ANDHRA PRADESH [REFERRED TO]
STATE OF UTTAR PRADESH VS. LAXMI PAPER MART [REFERRED TO]

JUDGEMENT

(1.) Leave granted.

(2.) The substantial question of law that requires to be considered and decided in these appeals is, whether grant of rebate of tax by the State Government by issuing a notification in exercise of its powers under Section 5 of Uttar Pradesh Trade Tax Act, 1948 ("the Act", for short) discriminates between the goods imported from neighbouring States and goods manufactured and produced in the State of Uttar Pradesh and therefore contravenes the Constitutional Provisions viz.; articles 301 and 304(a) of the Constitution of India.

(3.) The lead case is Civil Appeal No. 3026 of 2004. The appellants are public limited companies, manufacturing cement in their manufacturing units in Rewa district situate in the State of Madhya Pradesh after procuring fly-ash from the thermal power stations in the State of Uttar Pradesh and thereafter selling the manufactured product viz. Cement in the districts of State of Uttar Pradesh.

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STATE OF U.P. Vs. JAIPRAKASH ASSOCIATES LTD

Referred Judgements :-

JUDGEMENT

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