Nine Judges Bench of SC to hear the Validity of States’ law on Goods Entry Tax from 3rd Week of July [Read Order]

Nine Judges Bench of SC to hear the Validity of States’ law on Goods Entry Tax from 3rd Week of July [Read Order]


The Registry shall club all the connected matters and list them for final hearing before the larger Bench in the week commencing 18th July, 2016, directed the Bench. 


A three Judge Bench of the Supreme Court has Yesterday, made it clear that all the matters relating to the States’ Goods Entry Tax will be heard by a Nine Bench Judge in the week commencing 18th July, 2016. Many Companies including Vedanta and Reliance have challenged entry tax provisions of various states on the ground that they are inconsistent with Article 301 of the Constitution of India which deals with Freedom of trade commerce and intercourse.

The Bench headed by Chief Justice Thakur was hearing some Interim Applications in the batch of Cases. At the time hearing, the Counsel for the parties submitted that the main appeals/petitions are all ripe for listing before a larger Bench of Nine-Judges and instead of dealing with the interim applications or directing any modification in the arrangement already made, it would be more appropriate if the appeals/petitions are set down for final hearing in the month of July 2016. The Bench directed that the papers shall be placed before the Chief Justice for constituting an appropriate Bench to hear the main appeals/petitions in the month of July 2016.

From the Order

“Mr. Harish N. Salve, learned senior counsel appearing for some of the petitioners, submits that he would file a comprehensive compilation of his submission on each one of the questions that have been referred for determination by the larger Bench. This would include suggestions which other counsel appearing in the connected matters may have to make including citing the decided cases relied upon by them or any additional facets that they may like to project in support of their cases.

We accordingly permit Mr. Salve to file a common comprehensive compilation of all submissions relevant to the points referred to for determination supported by the decisions relied on behalf of the assessees concerned. Learned counsel for the State Governments are similarly free to have the decisions relied upon by the States to be included in the common Compilation to be filed by Mr. Salve.

We make it clear that apart from the comprehensive compilation which Mr. Salve proposes to file, each one of the counsel for the parties to these appeals/petitions shall file a brief of the submissions not exceeding 10 pages in each case. The submission shall be filed within six weeks from today. We make it clear that none of the counsel shall be permitted to seek any adjournment on the dates fixed for hearing. No further notice regarding this need be issued by the Registry. This order shall be uploaded on the official website of the Supreme Court for information of all those who are not present today at this hearing.

The Registry shall club all the connected matters and list them for final hearing before the larger Bench in the week commencing 18th July, 2016”.

Read the order here.