GOODYEAR INDIA LTD. ETC. ETC. vs STATE OF HARYANA & ANR. ETC. ETC.

The Supreme Court addressed the validity of Section 13-AA of the Bombay Sales Tax Act, 1959, as inserted by Maharashtra Act XXVIII of 1982, in relation to the imposition of additional purchase tax on goods dispatched outside the State. The Court held that the charging provision was ultra vires, violating Articles 14 and 301 of the Constitution, as it imposed a tax on the consignment of manufactured goods beyond the legislative competence of the State Legislature. The judgment clarified the principles of statutory interpretation, particularly in fiscal statutes, emphasizing the need for strict construction and adherence to the doctrine of pith and substance.