WESTON ELECTRONIKS & ANR. vs STATE OF GUJARAT & ANR.

The Supreme Court held that the notifications issued by the Government of Gujarat, which imposed a lower tax rate on goods manufactured within the State compared to similar goods imported from outside, violated Article 301 of the Constitution. The Court clarified that while Article 304(a) allows for taxation on imported goods, it must not discriminate against them in favor of local goods. The Court quashed the notifications, emphasizing that any tax imposition must adhere to the principles of non-discrimination as outlined in Articles 301 and 303(1).