Vasavadatta Cements, a cement manufacturer, challenged the constitutional validity of Section 5(3‑D) of the Karnataka Sales Tax Act, 1957, which made packing material (gunny/plastic bags) taxable. The Karnataka High Court dismissed the challenge, relying on Ranganatha Associates and the Supreme …
M/s Kajaria Exports Ltd. and others imported 5,000 metric tonnes of white cement and sought clearance under the Open General Licence provision of Appendix 6 List 8 Part III Item 33 of the 1984-85 Import and Export Policy. The authorities denied clearance, issuing a show‑cause notice that white …
The appellants, cement manufacturers, challenged the 1969 amendment to the Cement Control Order which fixed a uniform retention price of Rs.100 per tonne for all cement producers, arguing it violated Article 14 by treating unequal producers alike. The Supreme Court examined whether the Central …
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