Notification dated 09.03.2007 exempting VAT on sale of asbestos cement sheets and bricks quashed

U.P. Asbestos Limited Vs State of Rajasthan & Others (Supreme Court of India) Supreme Court held that notification dated 09.03.2007 issued by the Government of Rajasthan u/s. 8(3) of Rajasthan Value Added Tax Act, 2003 granting exemption from payment of VAT on sale of asbestos cement sheets and bricks manufactured in the state of Rajasthan is violative of Article 304(a) of the Constitution of India and hence quashed. Facts- The issue for determination in these appeals concern the validity of the impugned Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in e...