State Of U.P. & Ors vs Jai Prakash Associates Ltd

The Supreme Court addressed the constitutionality of a notification issued under Section 5 of the Uttar Pradesh Trade Tax Act, 1948, which granted tax rebates exclusively to manufacturers in Uttar Pradesh using fly-ash sourced from local thermal power stations. The Court held that this notification discriminated against goods manufactured outside the state, violating Articles 301 and 304(a) of the Constitution of India. Consequently, the Court ruled that the notification was unconstitutional and struck it down.