Supreme Court of India
State of Uttar Pradesh and Anr. v. M/s. Laxmi Paper Mart and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Constitution of India, 1950: Articles 301 and 304(a). Sales Tax-Inter-State sale-Purchase of raw material-Within or without the State-Discrimination between-Exemption of tax on exercise books made from paper purchased within the State while subjecting other exercise books to tax-Validity of Held: Levy of such tax on exercise books made outside the State but brought and sold in the State ultra vires Art. 304(a), although the rate of tax on paper was same-Price stntcture of the imported goodS vis- a-vis locally manufactured goods or the economics of the importer, need not be gone i11to-However,
Where later benches applied it
- 2013 State of U.P. and Ors. v. Jaiprakash Associates Ltd.
- 2025 M/s U.P. Asbestos Limited v. State of Rajasthan & Others
Of those, 1 relied on · 1 referred to
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