State of Uttar Pradesh vs Reliance Industries Limited

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(SC) 539

J. K. MAHESHWARI, ATUL S. CHANDURKAR
State of Uttar Pradesh – Appellant
Versus
Reliance Industries Limited – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Dinesh Dwivedi, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Vikas Singh Jangra, Adv. Mr. Nishant Singh, Adv. Mr. Narendra Pandey, Adv. Mr. Sauvik Singh, Adv. Mr. J Tarun Kumar, Adv. Mr. Ankit Khatri, Adv.
For the Respondent(s): Dr. Abhishek Manu Singhvi, Sr. Adv. Mr. K.R. Sasiprabhu, AOR Mr. Shubhranshu Padhi, Adv. Mr. Ashwin M. Dave, Adv. Mr. Ketan Dave, Adv. Mr. Rishit Badiani, Adv. Mr. Avishkar Singhvi, Adv. Mr. Vishnu Sharma A.S., Adv. Mr. Nidhiram Sharma, Adv. Mr. Pranav Giri, Adv. Mr. Yashrath Misra, adv. Mr. tushar Bhardwaj, Adv. Mr. Naveen Kumar, AOR Ms. Nidhi Mohan Parashar, AOR Mr. Shailendra Swarup, AOR Mr. Kavin Gulati, Sr. Adv. Ms. Ruby Singh Ahuja, Adv. Ms. Ravneet Kaur Malik, Adv. Mr. Devang Kumar, Adv. Mr. Abhyuday Mishra, Adv. M/S. Karanjawala & Co., AOR Dr. N. Visakamurthy, AOR Ms. Devina Sehgal, AOR Mr. Sahil Bhalaik, AOR

JUDGMENT :

J.K. MAHESHWARI, J.

CIVIL APPEAL NO. 3910 OF 2016

1. India is a Union of States. Reality is that all States are not endowed equally. There is stark disparity in the economic scenario among various States in India. Each State has its unique contributions and products. It is the free flow of trade and commerce that seeks to nullify some effects of inequality with just exceptions. But for the Union, generally it is observed that federating units would want to cut corners by instituting protectionist measures to augment their resources over others. It is in this context that the framers of the Constitution have laid down a road map to ensure that the Union Government takes over fiscal policies touching upon inter-state or international trade and commerce. This avowed purpose, we are here to secure.

2. On the same lines, Alexander Hamilton, one of the founding fathers of the United States of America, in his Federalist Paper No. 11 (1787), recounts the benefits of free trade:

“An unrestrained intercourse between the States themselves will advance the trade of each by an interchange of their respective productions, not only for the supply of reciprocal wants at home, but for expor

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2026 Supreme(SC) 539

J. K. MAHESHWARI, ATUL S. CHANDURKARState of Uttar Pradesh – AppellantVersusReliance Industries Limited – Respondent

Cases Referred (17)

J. K. MAHESHWARI, ATUL S. CHANDURKAR
State of Uttar Pradesh – Appellant
Versus
Reliance Industries Limited – Respondent