Jindal Stainless Ltd.& Anr vs State Of Haryana & Ors

The Supreme Court ruled that the provisions of the Haryana General Sales Tax Act, 1973, particularly Sections 4 and 5, must be interpreted in a manner that does not infringe upon the fundamental rights of the citizens under Article 19(1)(g) of the Constitution. The Court established that any tax imposed must have a reasonable nexus to the object sought to be achieved and cannot be arbitrary. The appeal was allowed, setting aside the impugned orders that levied tax without proper justification.