Devi Dass Gopal Krishen Ltd. And Anr vs State Of Jammu And Kashmir And Anr

The Supreme Court held that the exemption granted to local manufacturers of edible oil in Jammu and Kashmir under Notification No. SRO 93 of 1991 violated Articles 301 and 304(a) of the Constitution, which prohibit discriminatory taxation affecting trade and commerce. The Court declared the exemption invalid but allowed it to remain effective until April 1, 1997, invoking Article 142 to mold the relief. The appeal was dismissed, affirming the High Court's decision to require the appellants to deposit the balance sales tax amount.