[2010] 4 S.C.R. 743

M/S. JINDAL STAINLESS LTD. & ANR. v.

STATE OF HARYANA AND ORS. (Civil. Appeal No. 3453 of 2002 etc. etc.)

APRIL 16, 2010

[S.1-1. KAPADIA, ALTAMAS KABIR, B. SUDERSHAN

REDDY, P. SATHASIVAM AND SURINDER SINGH

NIJJAR, JJ.]

Taxation:

Entry Tax - Validity of Entry Tax enactments - Court being of the view that law laid down by Constitution Bench of

 Supreme Court in Atiabari Tea Co.* and Automobile Transport (Rajasthan) Ltd.**, needs reconsideration, referred D the matter to larger Bench, inter alia on the aspects of: Interplay/interrelationship between Article 304(a) and Article 304(b) of the Constitution of India; the significance of the word "and" between Article 304(a) and 304(b); the significance of the non obstante clause in Article 304; the balancing of freedom of trade and commerce in Article 301 vis-a-vis the E State's authority to levy taxes under Article 245 and Article 246 of the Constitution read with the appropriate legislative Entries in the Seventh Schedule, particularly in the context of movement of trade and commerce; whether Article 304(a) a'nd Article 304(b) deal with different subjects? Whether the F impugned taxation law to be valid under Article 304(a) must also fulfil the conditions mentioned in Article 304(b) including Presidential assent? Whether the word "restrictions" in Article 302 and in Article 304(b) includes tax laws? Whether validity of a law impugned as violative of Article 301 should be judged G only in the light of the test of non-discrimination? Does Article $03 circumscribe Article 301? Whether "internal goods" would come under Article 304(b) and "external goods" under 304(a)?

Whether "per se test" propounded in Atiabari's case should 743 H

A or should not be rejected? Whether tax simpliciter constitutes a restriction under Part XIII of the Constitution? Whether the word "restriction" in Article 304(b) includes tax laws? Is taxation justiciable? Whether the "working test" laid down in Atiabari makes a tax law per se violative of Article 301? Inters relationship between Article 19(1)(g) and Article 301 of the

Constitution?"- Constitution of India, 1950 -Articles 19(1)(g), 245, 246, 301, 302, 303, 304(a) and (b) - Supreme Court Rules, 1966 - 0. 7, r. 2.

*Atiabari Tea Co. Ltd. vs. The State of Assam and Ors.

C (1961) 1 SCR 809; and **The Automobile Transport (Rajasthan) Ltd. vs. The State of Rajasthan and Ors. (1963) 1 SCR 491 - referred to.

Supreme Court Rules, 1966:

0. 7, r.2- Reference to larger Bench - Test- Discussed

- Applying the test laid down in Keshav Mills Co .. Ltd.* and Central Board of Dawoodi Bohra Community**, Court felt that on a number of aspects a larger Bench of Supreme Court needs to revisit the interpretation of Part XIII of the Constitution E including various tests propounded in the judgments of the Constitution Bench of this Court in Atiabari Tea Co. and Automobile Transport (Rajasthan) Ltd. - Entry Tax - Precedent - Administration of Justice.

F *Keshav Mills Co .. Ltd. vs. Commisioner of Income-tax, Bombay North (1965) 2 SCR 908; **Central Board of Dawoodi Bohra Community and Anr. vs. State of Maharashtra and Anr. (2004) Suppl. 6 SCR 1054 = (2005) 2 SCC 673; and G.K. Krishnan and Ors. vs. State of Tamil Nadu and Ors.

G (1975) 2 SCR 715 = (1975) 1 SCC 375 - referred to.

Case Law Reference:

(1961) 1 SCR 809

(1963) 1 SCR 491

referred to

referred to

para 2

para 2

(1965) 2 SCR 908 referred to para 4 A

 ~004) Suppl. 6 SCR 1054 referred to

(1975) 2 SCR 715 referred to

para 5

para 8

CIVIL APPELLATE JURISDICTION : Civil Appeal No.

B 3453 of 2002.

From the Judgment & Order dated 21.12.2001 of the High Court of Punjab and Haryana at Chandigarh in WP No. 6630 of 2000.

S.L.P. (C) No.10003 of 2004

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S.L.P. (C) No.15647 of 2008 S.L.P. (C) No.17271 of2008 A

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S.L.P. (C) No.14842 of 2007 S.L.P. (C) No.15656 of 2008 B

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E S.L.P. (C) No.17373 of 2008 S.L.P. (C) No.17921 of2007

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B S.L.P. (C) No.18090 of 2007

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F S.L.P. (C) No.19049 of 2007

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G S. L. P. (C) No.19052 of 2007

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S.L.P. (C) No.19113of2007 S.L.P. (C) No.20165 of 2008 B

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S.L.P. (C) No.19514 of 2007 S.L.P. (C) No.21819 of2008 E

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E S.L.P. (C) No.22302 of 2009 S.L.P. (C) No. 26813 of 2008

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S.L.P. (C) No.3233 of 2008 Civil Appeal No.5159 of 2004

Civil Appeal No.4476 of 2000 Civil Appeal No.5160 of 2004

Civil Appeal No.4651 of 1998 Civil Appeal No.5162 of 2004 B

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S.L.P. (C) No. 4720 of 2009 Civil Appeal No.4953 of 2004

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Civil Appeal Nos.3381-3400 of 1998 Writ Petition (C) No.512 of 2003

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Civil Appeal Nos.3462-3463 of 2002 Civil Appeal No.5145 of 2004 E Civil Appeal No.3464 of 2002 Civil Appeal No.5147 of 2004

Civil Appeal No.3465 of 2002 Civil Appeal No.5148 of 2004

Civil Appeal No.3466 of 2002 Civil Appeal No.5149 of 2004

Civil Appeal No.3467 of 2002 Civil Appeal No.5150 of2004 F

Civil Appeal No.3468 of 2002 Civil Appeal No.5151 of 2004

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Civil Appeal No.3471 of 2002 Civil Appeal No.5154 of 2004 G

Civil Appeal No.3592of1998 Civil Appeal No.5155 of 2004

Civil Appeal No.4008 of 2002 Civil Appeal No.5156 of 2004

Civil Appeal No.4471 of 2000 Civil Appeal Nos.6437-6440of1997 H

A Writ Petition (C) No.66 of 2004

S.L.P. (C) No.6831 of 2008

S.L.P. (C) No.6914 of 2007

S.L.P. (C) No.742 of 2008

S.L.P. (C) No.9548 of 2009

S.L.P. (C) No.10279 of 2009

S.L.P. (C) No.16183of2009

S.L.P. (C) No. 9569 of 2004

S.L.P. (C) No.747 of 2008

Civil Appeal No. 7658 of 2004

S.L.P. (C) No.7914 of 2008

B S.L.P. (C) No.746 of 2008

Civil Appeal No.5164 of 2004

Civil Appeal No.5165 of 2004

Civil Appeal No.5166 of 2004

Civil Appeal No.5167 of 2004 c S.L.P. (C) Nos.8053-8077 of 2008

S.L.P. (C) No.8199 of 2008

Civil Appeal No.5168 of 2004 S.L.P. (C) No.8204 of 2008

Civil Appeal No.5169 of 2004 Civil Appeal No.8241of2qo3

0 Civil Appeal No.5170 of 2004 Civil Appeal No.8242 of 2003

Civil Appeal No.5385 of 2002 • Civil Appeal No.8243 of 2003

S.L.P. (C) No.5407 of 2008 Civil Appeal No.8244 of 2003

S.L.P. (C) No.5408 of 2008 Civil Appeal No.8245 of 2003 E Writ Petition (C) No.574 of 2003 Civil Appeal No.8246 of 2003

Civil Appeal No.5740 of 2002 Civil Appeal No.8247 of 2003

Civil Appeal No.5858 of 2002 Civil Appeal No.8248 of 2003

S.L.P. (C) Nos.6148-6152 of 2008 Civil Appeal No.8249 of 2003

F Civil Appeal No.6331 of 2003 Civil Appeal No.8250 of 2003

Civil Appeal Nos.6383-6421 of 1997 Civil Appeal No.8251 of 2003

Civil Appeal Nos.6422-6435of1997 Civil Appeal No.8252 of 2003

Civil Appeal No.6436of1997 S.L.P. (C) No.9989 of 2004 G S.L.P. (C) No.9054 of 2007 S.L.P. (C) No.9991 of 2004

Civil Appeal No.918of1999

S.L.P. (C) No.9479 of 2004

S.L.P. (C) No.9496 of 2004

S.L.P. (C) No.9993 of 2004

S.L.P. (C) No.9998 of 2004

S.L.P. (C) No.9999 of 2004

S.L.P. (C) No.22309 of 2009 S. L. P. (C) No.28509 of 2009 A

S.L.P. (C) No.22310 of 2009 S. L. P. (C) No.25797 of 2009

S.L.P. (C) No.22311 of 2009 S.L.P. (C) No.22312 of 2009

S.L.P. (C) No.9832 of 2004 S.L.P. (C) No.22313 of2009

S.L.P. (C) No.9883 of 2004 S.L.P. (C) No.22316 of 2009 B

S.L.P. (C) No.9885 of 2004 S.L.P. (C) No.22317 of 2009

S.L.P. (C) No.9891 of 2004 S.L.P. (C) No.22318 of 2009

S.L.P. (C) No.9893 of 2004 S.L.P. (C) No.22320 of 2009

S.L.P. (C) No.9898 of 2004 S.L.P. (C) No.22321 of 2009 c

S.L.P. (C) No.9899 of 2004 S.L.P. (C) No.22322 of 2009

S.L.P. (C) No.9901 of 2004 S.L.P. (C) No.22323 of 2009

S.L.P. (C) No.9904 of 2004 S.L.P. (C) No.22324 of 2009 D S.L.P. (C) No.9910 of 2004 S.L.P. (C) No.22325 of 2009

S.L.P. (C) No.9911 of2004 S.L.P. (C) No.19695 of 2009

S.L.P. (C) No.9912 of 2004 S.L.P. (C) No.23227 of 2009

S.L.P. (C) No.9950 of 2004 S.L.P. (C) Nos.16757-16760 of 2009 E S.L.P. (C) No.9964 of 2004 S.L.P. (C) No.22408 of 2009

Civil Appeal Nos.997-998 of 2004 S.L.P. (C) No.24149 of 2009

S.L.P. (C) No.9976 of 2004 S.L.P. (C) No.36219 of 2009

S.L.P. (C) Nos.25399-25400 of 2009 S.L.P. (C) No.36271 of 2009 F

S.L.P. (C) No.25474 of 2009 S.L.P. (C) No.35742 of 2009

S.L.P. (C) No.25467 of 2009 S.L.P. (C) Nos.35743-35746 of2009

S.L.P. (C) No.25157 of 2009 S.L.P. (C) No.35747 of 2009

S.L.P. (C) No.25390 of 2009 S.L.P. (C) No.35749 of 2009 G

S.L.P. (C) No.25470 of 2009 S.L.P. (C) No.35750 of 2009

S.L.P. (C) No.1772.2/2009 S.L.P. (C) No.35751 of 2009

S.L.P. (C) No.25753 of 2009 S.L.P. (C) No.35752 of 2009

A S.L.P. {C) No.35753 of 2009 S.L.P. (C) No.15253 of2008

S.L.P. (C) No.26116 of 2009 S.L.P. (C) No.15286-15287 of2008

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S.L.P. (C) Nos.13270-13274 of2009 S.L.P. (C) No.35755 of 2009 B S.L.P. {C) No.30847 of 2009 S.L.P. (C) No.35756 of 2009

S.L.P. (C) No.27883 of 2009 S.L.P. (C) No.35757 of 2009

S.L.P. (C) No.29597 of 2009 S.L.P. (C) No.245 of 2010

S.L.P. {C) No.28775 of 2009 S.L.P. (C) No.247 of 2010 c S.L.P. (C) No.33672 of 2009 S.L.P. (C) No.248 of 2010

S.L.P. {C) No.31410 of 2009 S.L.P. (C) No.1876 of 2010

S.L.P. {C) No.31411of2009 S.L.P. (C) No.2459 of 2010

S.L.P. (C) No.31412 of2009 Civil Appeal No.1956 of 2003

S.L.P. (C) No.35585 of 2009 Civil Appeal No.2633 of 2003

S.L.P. (C) No.35740 of 2009 Civil Appeal No.2638 of 2003

S.L.P. (C) No.36196 of 2009 Civil Appeal Nos.3720-3722 of 2003

E S.L.P. (C) No.14828 of 2008 S.L.P. (C) Nos.30534-30540 of2008

S.L.P. (C) No.14829 of 2008 S.L.P. (C) No.26572 of 2008

S.L.P. (C) No.14875 of 2008 S.L.P. (C) No.9227 of 2008

S.L.P. (C) No.15273 of 2008 S.L.P. (C) No.30533 of 2008 F S.L.P. (C) No.15274 of 2008 S.L.P. (C) No.30542 of 2008

S.L.P. (C) No.15047 of 2008 S.L.P. (C) No.27606 of 2008

S.L.P. (C) No.15324 of 2008 S.L.P. (C) No.26972 of 2008

S.L.P. (C) No.15325 of 2008 S.L.P. (C) Nos.29561-29570 of2008 G S.L.P. (C) No.15326 of 2008 S.L.P. (C) No.27927 of 2008

S.L.P. (C) No.15327of2008 S.L.P. (C) No.5495 of 2009

S.L.P. (C) No.15328 of 2008 S.L.P. (C) No.5371 of 2009

S.L.P. (C) No.15090 of 2008 H

S.L.P. (C) No.5376 of 2009

S. L. P. (C) No.5381 of 2009 S.L.P. (C) No.6670 of 2009 A

S.L.P. (C) No.5383 of 2009 S.L.P. (C) No.6675 of 2009

S.L.P. (C) No.5384 of 2009 S.L.P. (C) No.6676 of'2009

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S.L.P. (C) No.15329of2008 S.L.P. (C) No.5393 of 2009 B

S.L.P. (C) No.15330 of 2008 S.L.P. (C) No.5395 of 2009

S.L.P. (C) No.15331 of2008 S.L.P. (C) No.5396 of 2009

S.L.P. (C) No.15335 of2008 S.L.P. (C) No.5399 of 2009 c SLP. (C) No.15337 of 2008 S.L.P. (C) No.5401 of 2009

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S.L.P. (C) No.5412 of 2009 S.L.P. (C) No.6796 of 2009 E S.L.P. (C) No.5413of2009 S.L.P. (C) No,6800 of 2009

S.L.P. (C) No.5414 of 2009 S.L.P. (C) No.6820 of 2009

S.L.P. (C) No.5420 of 2009 S.L.P. (C) No.6833 of 2009

S.L.P. (C) Na.5421 of 2009 S.L.P. (C) No.6898 of 2009 F

S. L. P. (C) No. 5422 of 2009 S.L.P. (C) No.6953 of 2009

S.L.P. (C) No.5424 of 2009 S.L.P. (C) No.7345 of 2009

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S.L.P. (C) No.5426 of 2009 S.L.P. (C) No.6683 of 2009 G

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S.L.P. (C) No.6669 of 2009 S.L.P. (C) No.6686 of 2009

A S.L.P. (C) No.6687 of 2009 S.L.P. (C) No.10047 of 2009

S.L.P. (C) No.6688 of 2009 S.L.P. (C) No.10048 of 2009

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S.L.P. (C) No.6690 of 2009 S.L.P. (C) No.10050 of 2009 B S.L.P. (C) No.6692 of 2009 S.L.P. (C) No.10051 of 2009

S.L.P. (C) No.6679 of 2009 S.L.P. (C) No.10053-10054 of 2009

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S.L.P. (C) No.6782 of 2009 S.L.P. (C) No.6694 of 2009 c S.L.P. (C) No.6785 of 2009 S.L.P. (C) No.6693 of 2009

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S.L.P. (C) Nos.30746-30845 of2009 S.L.P. (C) No.20068 of 2008

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B S.L.P. (C) No.7021-7022 of 2010 S.L.P. (C) No.21506 of 2008

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S.L.P. (C) No.15605 of 2008 S.L.P. (C) No.19227 of 2009 c S.L.P. (C) No.15742 of 2008 S.L.P. (C) No.11281 of 2004

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S.L.P. (C) No.4720 of 2010 Writ Petition (C) No.71 of 2010

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Gopal Subramanian, ASG. Manjit Singh, ASG, Shanti Bhushan, Nagendra Rai, Harish N. Salve, A. K. Ganguli, Dhruv Agarwal, Anoop G. Chaudhary, Rakesh K. Khanna, Jagdeep Dhankar, A Mariarputham, Rakesh Dwivedi, Rajeev K. Virmani, F F.S. Nariman, R.K. Aggarwal, T. R. Andhyarujina, Dr. Debi Pal, AK . Ganguli, Soli J. Sorabjee, T.L.V. Iyer, K.K. Venugopal, Satish Chandra Mishra, Dr. D.P. Pal, Ravindra Shrivastava, Mahabir Singh, S.B. Upadhyay, Soli J. Sorabjee, Anil Kher, Shambhu Prasad Singh, V. Shekhar, Sunil Kumar, Dr. Devi G Prasad Pal, Ashok Saraf, P.P. Rao, Shyam Divan, Ravindra Shrivastava, V.A. Mohta, Ajit Kumar Sinha, Ravindra Shrivastava, Dr. AM. Singhvi, Kashmiri Lal Goyal, S.K. Bagaria, Dr. Manish Singhvi, Manjit Singh, Shail Kumar Dwivedi, AAG., Ejaz Maqbool, Rajesh Jain, Garima Kapoor, Wasif Gilani, Sakshi Banga, Faraz Khan. AT.M. Sampath, Ashok Kumar H

A Gupta, Farrukh Rasheed, M. Paikaray, Shantanu Sagar,

Smarhar, Abhishek Kumar Singh, Rajesh Pathak, Prema Kumari Singh, B.B. Singh, Abhrotosh Majumdar, M.P. Jena, Ankur .Saigal, Bina Gupta, Gaurav Singh, Tripti Ray, Gopal Singh, Vimla Sinha, R. Gopalakrishnan, Vinay Kumar Sharma, B Devanshu Kumar Devesh, H.K. Puri, Priya Puri, V.M. Chauhan,

S.K. Puri, Rajiv Agnihotri, Rajesh Kumar, Sanjay Grover, Indra Sawhney, Kamini Jaiswal, K.K. Mani, Ankit Swarup, Lakshmi Raman Singh, Mohan Pandey, Kuna! Verma, Ankit Dalela, M.A.

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Raghupathy, Vinoo Bhagat, Ashok Mathur, Dayan Krishnan, Gautam Narayan, Nikhil Nayyar, Nikhil Menon, T.V.S.

Raghavendra Sreyas, Romy Chacko, Navneet, (for Corporate Law Group,), Jatinder Kumar Bhatia, Kamlendra Mishra, Kavin H Gulati, Rasmi Singh, T. Mahipal, P.V. Dinesh, P.V. Vinod, P.

Rajesh, T.P. Sindhu, Sacchin Puri, Kaadambari Puri, Abhisth Kumar, Shourjyo Mukherjee, T.V. eorge, Umesh Kumar Khaitan, Sanjeev K. Kapoor, Snehal Kakfania, Avinash Menon, Vishal Gupta, Prateek Jalan, Gopal Krishna Jain, Mihit Kumar, Ajay Bhargava, Vanita Bhargava, Abhijeet Swaroop, Susmit Pushkar (for Khaitan & Co.,), Alok Yadav, M.P. Devanath, Manish Kumar Sarah, Ginny J. Rautray, Dhamendra Rautray, Kanchan Kaur Dhodi, S.P. Singh Chauhan, Balaji Srinivasan, Madhusmita Bora, K.K. Lahiri, Puneet Bali, Rohit Sharma, Gaurav Kejriwal, Devashish Bharuka, Devanshu Kumar Devesh, Milind Kumar, Vinay Kumar Sharma, Aarohi Bhalla, A.M. Prasad, Gunnam Venkateswara Rao, Kapil Mishra, Manoj Kumar Dwivedi, Vandana Mishra, Ashutosh Sharma, Gopal S. Narayanan, Pankaj Bhagat, Dr. Sushi! Balwada, Sukumar Pattjoshi, Sudarsh Menon, Akshat Shrivastava, P.P.

Singh, lnderjeet Yadav, Anup Jain, Vinay Jain, Dinesh Kumar Garg, S.P. Singh Chauhan, Nikhil Jain, Rakesh Dahiya, Vikram Singh Gulia, Pawan Upadhyay, Santosh Mishra, Param Mishra, Sharmila Upadhyay, Parmanand Pandey, Kamal Mohan Gupta, Amlan Kumar Ghosh, Baby Krishnan, R. Sathish, Aruneshwsir Gupta, Nikhil Nayyar, T.V.S. Raghavendra Sreyas, C. Mukund, P.V. Saravana Raja, Bijoy Kumar Jain; Ranjith K.C., S. Udaya Kumar Sagar, Bina Madhavan(for Lawyer's Knit & Co.,), Sanjay Grover, Sonali Jaitley, Bhargava V. Desai, Rahul Gupta, Nikhil Sharma, M.P. Jena, Ankur Saigal, Bina Gupta, Gaurav Singh, Tripti Ray, B. Krishna Prasad, B.Y. Kulkarni, Abhimanyu Mahajan,· Shally Bhasin Maheshwari, Anne Mathew, Rishi Maheshwari, C.N. Sree Kurriar, E.C. Agrawala, Mahesh Agarwal. Rishi Agrawala. Gaurav Goel, Radhika Gautam, D.

Durga Devi, Lakshmi Raman Singh, E.M.S. Anam, Ejaz Maqbool, Gopal Singh, Vimla Sinha, Manish Kumar, H.K. Puri, Priya Puri, V.M. Chauhan, S.K. Puri; Janaranjan Das, Swetaketu Mishra, P.P/Nayak, Malini Poduval, Ruby Singh Ahuja, Manu Aggarwal, Vedanta Varma, R.N. Karanjawala, Manik Karanjawala, for Karanjawala & Co., M.K. Dua, U.A.

Rana, Mrinal(for Gagrat & Co.,), Praveen Kumar, Rajiv Agrihotri, Prem Sunder Jha, Sushi! Kumar Jain, Sushma Suri,

A Sunil Kumar Jain, Ajay K. Bhatia, Aneesh Mittal, Bibek A Mohanti, P.K. Basu Majumdar, Jagmohan Sharma, Siddharth Jain, Anurag Dubey, Meenesh Dubey, Anu Sawhney, S.R.

Setia, Shrish Kumar Misra, T.G. Narayanan Nair, Prabha Swami, Deba Prasad Mukherjee, R.V. Kameshwaran, Y.

B Prabhakara Rao, V.N. Koura, Paramjeet Benipal, Aruna Mathur, Amarjeet Singh Girsa(for Arputham, Aruna & Co.,}, Puneet Bali, Rohit Sharma, Wills Mathews, D.K. Tiwari, M.K.

Michael, Anurag Singh, Shakil Ahmed Syed, S. Janani, Shiv Kumar Suri, M.P. Vinod, Ajay K. Jain, Deepak Prakash, Vijay c Pratap Singh, K.S. Rana, B.S. Banthia, B.K. Satija, Roy Abraham, Seema Jain, Vimlesh Kumar, Himinder Lal, Ramesh Babu M.R., P.K. Sahu, P. Shukla, Radha Shyam Jena, Rajiv Tyagi, Chanchal Biswal, Prashant Kumar, L.K. Bhushan, Swati

Malik, Rahul Prasanna Dave, Sanjay R. Hegde, A. Rohen D Singh, Ramesh K. Mishra, Ramesh S. Jadhav, Vikrant Yadav,

Sanjay Kapur, Vijay Nayar, Rajit Jonaja, Subramonium Prasad, Jay Kishor Singh, Ajay Jain, D.P. Singh, Alka Agrawal, Mr Vinay Kumar Garg, Ex-parte, A. Raghunath, Manoj Kumar Das, Sibo Sankar Mishra, Ravinder Narain, Sonu Bhatnagar, Ajay Aggarwal, Meenakshi Grover, Kamaldeep Dayal, Rahul Chugh, E Raghav Shankar, Kanika Gomber, Mallika Joshi, Rajeshwari

Shukla, Rajan Narain, C. Mukund, S. Sukumaran, Anand Sukumaran, Bhupesh Kumar Pathak, Meera Mathur, Azeem H.

Laskar, Sachin Das, Abhijit Sengupta, B.V. Deepak(for T.T.K.

Deepak & Co.,}, Kaushik Poddar, Sanjay Jain, Abratosh F Majumdar, R.M. Patnaik, V.K. Sidharthan, Vijay Kumar, Sharad Kapoor, Jagjit Singh Chhabra, Samar Vijay Singh, Jaswant Persoya, Dileep Tandon, RB. Phookan, Shailesh Madiyal, Neha Pookan, Jagjit Singh Chhabra, Hrishikesh Baruah, Nishant Das, Devashish Baruah, M.L. Gope, Romy Chacko, G C.K. Sasi, Ng. J.R. Luwang, Naveet(for Corporate Law Group,), K. Rajeev, Kavin Gulati, Rashmi Singh, T. Mahipal, S.

Thananjayan, Srikala Gurukrishna Kumar, Sanjay Sen, Rana S.

Biswas, Achintya Dwivedi, Mridl!I Chakraborty, Sharmila Upadhyay, Senthil Jagadeesan, T.V. George, Rupesh Kumar, H Gaurav Agrawal, Pawan Shree Agarwal, M.P. Devanath,

Kanchan Kaur Dhodi, Puneet Bali, Rohit Sharma, Gaurav A Kejriwal, Devanshu Kumar Devesh, Milind Kumar, Jogy Scaria, Kaushik Poddar, Tapesh Kumar Singh, Kaushik Poddar, Samir Ali Khan, Prem Prakash, Parijat Sinha, Reshmi Rea Sinha, Vikram Ganguly, Manish K. Bishnoi, Sanjai K. Pathak, Partha Sil, Ghanshyam Joshi, Somiran Sharma, Chiraranjan Addey, V.K. Monga, Raghenth Basant, Liz Mathew, M.T. George, Punit Dutt Tyagi, C.D. Mullherkar, Anupam Singh, Y. Raja Gopal Rao,

Dr. l.B. Gaur, Punam Kumari, Kiran Suri, Shibashish Misra, Rajiv Sankar Roy, Pranab Kumar Mullick, Manjula Gupta, Prashant Jha, Satya Mitra Garg, Sanjeeb Panigrahi, Siddhartha c Chowdhury, C.D. Singh, Sunny Choudhary, Purshottam S.T., Utsav Sidhu, Samprti Phukan, Filza Moonis, Shoumik Ghoshal, Aditya Singh, Shashank Singh, K. Ramesh, Dr. Indra Pratap Singh, Rajesh Prasad Singh, Nisha Bagchi, Anupam Srivastava, B. Sunita Rao, Jayant Kumar Mehta, Kunal Verma, D Anup Jain, Vinay Jain, V. Madhukar, Rajeev Sharma, D. Durga Devi, Vikas Mehta, S.K. Sabharwal, Niraj Sharma, Jai Prakash Pandey, Bishwajeet Dubey, Ambuj Agrawal(for Suresh A. Shroff & Co.,), P.V. Yogeswaran, Ratan K. Singh, Nikhilesh Krishnan, Mayank K. Wadhwa, Rauf Rahim, Prabhat Chaurasia, Sacchin E Puri, Kaadambari Puri, Neeraj Dubey, Rameshwar Prasad Goyal, Vipin Kumar Jai, Arvind Minocha, A.V. Rangam, Buddy A. Ranganadhan, Sanand Ramakrishnan, Rajeev Mishra,

Parmanand Pandey, Aniruddha P. Mayee, Nilkanta Nayak, Rucha A. Mayee, Soumik Ghoshal, Ashwarya Sinha, Shwetabh Sinha, Ambhoj Kumar Sinha, Atul Jha, D.K. Sinha, K.V. Bharathi Upadhyaya, Dr. S.K. Verma, Kunal Verma, Anup Jain, Vinay Jain, Rakhi Ray, Kumud Lata Das, A.S. Bhasme, Brajesh Pandey, Arun Kumar Beriwal, Kunal Verma, Anup Jain, Vinay Jain, Manali Singhal, Abhijat P. Medh, Ruchi Sharma, Kshatrshal Raj, Santosh Sachin, Ajay Choudhary, Ashish Wad(for J.S. Wad & Co.,), (for Temple Law Firm,), Asha G.

Nair, Ashish Gopal Garg, Shweta Garg, S. Ravi Shankar, Subhalakshmi V.B., Yamunah Nachiar, Ratan K. Singh, Nikhilesh Krishnan, Mayank K. Wadhwa, Rauf Rahim, Prat>J1at1 Chaurasia, P.N. Puri, R. Chandrachud, Sunil Roy, Dr.-M.NdS.2 H

. .. ' l

G .

A Moorthy, Anisetty Chandramohan, T. Anamika, Ranjana Roy, Abhishek Rao, Sandeep Goyal, Sushma Sharma, Ravindra Bana, Amit Pawan, Vikash Verma, G.N. Reddy, Anitha Shenoy, Manoj Goel, Shuvodeep Roy, Jaiyesh Bakshi for the appearing parties.

B The following order of the Court was delivered by

ORDER

On 18th December, 2008, when some of the cases in the c present batch came for hearing before a Division Bench of this Court to which one of us, Kapadia, J., was a party, the Division Bench of this Court found that some of the High Courts before which the State Entry Tax stood challenged had taken the view that clause (a) and clause (b) of Article 304 of the Constitution D of India are independent of each other and that if the impugned

law stood saved under Article 304(a) then it need not be tested with reference to clause (b) for determining its validity.

Accordingly, on that date, the Division Bench of this Court referred to the Constitution Bench 10 questions, the most E important of which being - whether the State enactments relating

to levy of entry tax have to be tested with reference to both Article 304(a) and Article 304(b) of the Constitution and whether Article 304(a) is conjunctive with or separate from Article 304(b)? Consequently, the matter stood referred to the Constitution Bench of this Court.

Accordingly, on 16th March, 2010, th.e entire batch of cases came for hearing before the Constitution Bench in which the lead matter is Jindal Stainless Ltd. & Anr. v. State of Haryana & Ors. When the hearing commenced before the G Constitution Bench, we found that the assessees (original

petitioners in the High Courts) are heavily relying upon the tests propounded by a 5-Judge Bench of this Court in Atiabari Tea Co. Ltd. v. The State of Assam and Ors., (1961) 1 SCR 809, which tests subject to the clarification, stood reiterated in the H subsequent judgment delivered by a larger Bench of this Court

in the case, of The Automobile Transport (Rajasthan) Ltd. v.

A The State of Rajasthan and Ors., (1963) 1 SCR 491. In fact, it may be stated that the Constitution Bench of this Court delivered the judgment in Atiabari Tea Co. Ltd. (supra) on 26th September, 1960. Soon thereafter, on 4th April, 1961, after hearing arguments in full, a 5-Judge Bench of this Court came B to the conclusion that the matter needs to be referred to a

larger Bench. In the circumstances, a 7-Judge Bench of this Court decided the matter in Automobile Transport (Rajasthan) Ltd. (supra) on 9th April, 1962 reiterating the tests laid down in Atiabari's case (supra) subject to one clarification. c

The question, therefore, which we need to answer, in the first instance, before going into the validity of each of the State

Laws impugned before us is - Whether after 49 years, this Court should revisit the tests propounded in the earlier decisions in the case of Atiabari Tea Co. Ltd. and Automobile Transport D (Rajasthan) Ltd. (supra)? At this stage, it may be mentioned that the States whose Entry Tax Laws have been challenged have contended before us that the tests propounded in Atiabari Tea Co. Ltd. and Automobile Transport (Rajasthan) Ltd.

(supra) have failed to strike a balance between the "freedom E of trade and commerce" under Article 301 of the Constitution and the States' authority to levy taxes under Articles 245 and 246 of the Constitution read with the appropriate Legislative

Entries in the Seventh Schedule to the Constitution of India. The states, therefore, sought revisiting of the aforestated two F decisions in Atiabari Tea Co. Ltd. and Automobile Transport (Rajasthan) Ltd. (supra) by a larger Bench.

In Keshav Mills Co. Ltd. v. Commissioner of Income-tax, Bombay North, (1965) 2 SCR 908 at p'. 921, a Constitution Bench of this Court enacted circumstances in which a reference G to the larger Bench would lie. It was held that in revisiting and revising its earlier decision, this Court should ask itself whether in the interest of the public good or for any other valid and

compulsive reasons, it is necessary that the earlier decision H

A should be revised? Whether on the earlier occasion, did some patent aspects of the question remain unnoticed, or was the attention of the Court not drawn to any relevant and material statutory provision, or was any previous decision bearing on the point not noticed? What was the impact of the error in the B previous decision on public. good? Has the earlier decision been followed on subsequent occasions either by this Court or by the High Courts? And, would the reversal of the earlier decision lead to public inconvenience, hardship or mischief?

According to the judgment in Keshav Mills case these and other C relevant considerations must be born in mind whenever this Court is called upon to exercise its jurisdiction to review and revisit its earlier decisions. Of course, in Keshav Mills case a caution was sounded to the effect that frequent exercise of this Court of its power to revisit its earlier decisions may incidentally

0 tend to make the law uncertain and introduce confusion which must be avoided. But, that is not to say that if on a subsequent occasion, the Court is satisfied that its earlier deciion was clearly erroneous, it should hesitate to correct the error. In conclusion, in Keshav Mills case, this Court observed that it is not possible to lay down any principles which should govern the E approach of the Court in dealing with the question of revisiting its earlier decision. It would ultimately depend upon several relevant considerations.

In the case of Central Board of Dawoodi Bohra F Community and Anr. v. State of Maharashtra and Anr., (2005) 2 SCC 673, a Constitution Bench of this Court observed that, in case of doubt, a smaller Bench can invite attention of Chief Justice and request for the matter being placed for hearing before a Bench larger than the one whose decision is being G doubted.

Applying the tests laid down in the aforestated two cases, i.e., Keshav Mills Co. Ltd. and Central Board of Dawoodi Bohra Community (supra), we find that on number of aspects a larger Bench of this Court needs to revisit the interpretation

of Pa.rt XIII of the Constitution including the various tests A propou11ded in the judgments of the Constitution Bench of this Court in the aforestated two cases, namely, Atiabari Tea Co. and Automobile Transport (Rajasthan) Ltd. (supra). Some of these aspects which need consideration by larger Bench of this Court may be briefly enumerated. Interplay/interrelationship between Article 304(a) and Article 304(b). The significance of B

the word "and" between Article 304(a) and 304(b). The significance of the non obstante clause in Article 304. The balancing of freedom of trade and commerce in Article 301 visa-vis the States' authority to levy taxes under Article 245 and c Article 246 of the Constitution read with the appropriate legislative Entries in the Seventh Schedule, particularly in the context of movement of trade and commerce. Whether Article 304(a) and Article 304(b) deal with different subjects? Whether the impugned taxation law to be valid under Article 304(a) must D also fulfil the conditions mentioned in Article 304(b), including Presidential assent? Whether the word "restrictions" in Article 302 and in Article 304(b) includes tax laws? Whether validity of a law impugned as violative of Article 301 should be judged only in the light of the test of non-discrimination? Does Article 303 circumscribe Article 301? Whether "internal goods" would come under Article 304(b) and "external goods" under Article 304(a)? Whether "per se test" propounded in Atiabari's case

(supra) should or should not be rejected? Whether tax simpliciter constitutes a restriction under Part XI 11 of the Constitution? Whether the word "restriction" in Article 304(b) includes tax laws? Is taxation justiciable? Whether the "working test" laid down in Atiabari makes a tax law per se violative of Article 301? Inter-relationship between Article 19(1 )(g) and Article 301 of the Constitution? These are some of the questions which warrant reconsideration of the judgments in G Atiabari Tea Co. Ltd and Automobile Transport (Rajasthan)

Ltd. (supra) by a larger Bench of this Court.

In conclusion, we may also mention that though the judgments in Atiabari Tea Co. Ltd. and Automobile Transport H

A (Rajasthan) Ltd. (supra) came to be delivered 49 years ago, a doubt was expressed about the tests laid down in those two judgments even in the year 1975 in the case of G.K. Krishnan and Ors. v. State of Tamil Nadu and Ors., (1975) 1 SCC 375

by Mathew, J., vide para 27, which reads as under~

"Whether the restrictions visualized by Article 304(b) would include the levy of a non-discriminatory tax is a matter on which there is scope for difference of opinion.

Article 304(a) prohibits only imposition of a discriminatory tax. It is not clear from the article that a tax simpliciter can be treated as a restriction on the freedom of internal trade.

Article 304(a) is intended to prevent discrimination against imported goods by imposing on them tax at a higher rate than that borne by goods produced in the State. A discriminatory tax against outside goods is not a tax simpliciter but is a barrier to trade and commerce. Article 304 itself makes a distinction between tax and restriction.

That apart, taxing powers of the Union and States are separate and mutually exclusive. It is rather strange that power to tax given to States, say, for instance, under Entry 54 of List II to pass a law imposing tax on sale of goods should depend upon the goodwill of the Union Executive." (emphasis supplied)

For the aforestated reasons, let this batch of cases be put F before Hon'ble Chief Justice of India for constituting a suitable

larger Bench for reconsideration of the judgments of this Court in Atiabari Tea Co. and Automobile Transport (Rajasthan) Ltd. (supra).

R.P.

Referred to Layer Bench.