In JINDAL STAINLESS LTD.& ANR VS STATE OF HARYANA & ORS, the Hon'ble Supreme Court dealt with the vexed questions touching the interpretation of Articles 301 to 307 comprising Part XIII of the Constitution which have been the subject matter of several Constitution Bench decisions of this Court, all but one, decided by majority. The questions assume in a great measure considerable public importance not only because the same deal with the powers of the State legislatures to levy taxes but also because any pronouncement of this Court is bound to impact the federal character of our polity and the Centre-State relationship in legislative and fiscal matters. ORDER By majority the Court answers the reference in the following terms: 1. Taxes simpliciter are not within the contemplation of Part XIII of the Constitution of India. The word ‘Free’ used in Article 301 does not mean “free from taxation”. 2. Only such taxes as are discriminatory in nature are prohibited by Art...