Supreme Court dismissed Uttar Pradesh's civil appeals, upholding the High Court's quashing of the 11‑June‑2010 VAT assessment on Reliance Industries Ltd. (RIL).
The Court held gas sales under the GSPA were inter‑state, barring Uttar Pradesh from levying VAT.
Accordingly, the State was directed to refund the tax collected from RIL for the April‑Nov 2009 period, with no costs awarded.