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Supreme Court of India

M/s U.P. Asbestos Limited v. State of Rajasthan & Others

Neutral citation
Reported as [2025] 9 S.C.R. 1419
Bench B.V. Nagarathna and K.V. Viswanathan JJ.
Decided 24 September 2025

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.

What the Court ordered

Resultantly, a discriminatory tax on the import of goods from other States alone will work as an impediment on free trade, commerce and intercourse within the meaning of Article 301. 76.

Judgment, page 50

From the headnote

Issue for Consideration Issue arose as regards the validity of the Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in exercise of its powers conferred by s.8(3) of the Rajasthan Value Added Tax Act, 2003 granting exemption from payment of Value Added Tax on sale of asbestos cement sheets and bricks, manufactured in the State of Rajasthan, having contents of fly ash 25% or more by weight subject to specific conditions, is violative of Art. 304(a) of the Constitution of India being discriminatory vis-à-vis goods imported from outside the State of Rajasthan; and

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