INDIAN CEMENTS vs STATE OF A.P. .

The Supreme Court held that notifications issued under sub-section (1) of Section 9 of the Andhra Pradesh General Sales Tax Act, 1957, and sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, reducing tax rates on cement sales, violated Article 301 of the Constitution, which guarantees freedom of trade, commerce, and intercourse throughout India. The Court emphasized that only legislative bodies have the authority to impose restrictions under Part XIII of the Constitution, and executive actions that hinder this freedom are invalid. Consequently, the Court allowed the writ petition, declaring the notifications ultra vires.