Indian Oil Corporation Ltd. Thru' Ch. ... vs State Of U.P. & 2 Others on 4 May, 2018
In Writ Petition No.24953 of 2017 M/s. Bhushan Steel Ltd vs. State of U.P., and certain other petitions, wherein the petitioners are manufacturers and dealers of CR Coil, GP/GC sheets etc., the validity of the notification dated 29.9.2008 issued by the State Government under Section 4 of the Act, specifying the goods on which entry tax would be levied, was challenged on the ground that it is arbitrary, discriminatory and violative of Article 14 of the Constitution. The contention was that the State had selectively excluded other goods from the preview of the entry tax legislation, thus making hostile discrimination.