Jindal Stripe Ltd. And Ors vs State Of Haryana And Ors

The Supreme Court addressed the constitutional validity of the Haryana Local Area Development Tax Act, 2000, challenging its compliance with Article 301 and its implications on inter-state sales. The Court found that the Act potentially violates Article 301 by imposing an entry tax on goods entering local areas, which may not be saved under Article 304. The matter was referred to a larger bench under Article 145(3) for further deliberation, leaving the second issue regarding inter-state sales unresolved.