![Gas Sold at Gadimoga Is Inter-State Sale, CST Act Explanation 3 Is Clarificatory, U.P. Cannot Levy VAT: Supreme Court in State of U.P. v. Reliance Industries [2026 INSC 491]](/assets/images/article-gst.svg)
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Gas Sold at Gadimoga Is Inter-State Sale, CST Act Explanation 3 Is Clarificatory, U.P. Cannot Levy VAT: Supreme Court in State of U.P. v. Reliance Industries [2026 INSC 491]
Supreme Court upholds the Allahabad High Court's quashing of U.P. VAT on KG-D6 gas sold by Reliance at Gadimoga, Andhra Pradesh, holding the sale to be an inter-State sale under Section 3 CST Act. Explanation 3 on common carrier pipelines is clarificatory and applies to earlier periods.
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