Inter-State Sale of Natural Gas Cannot Be Taxed as Intra-State Transaction by Uttar Pradesh: Supreme Court

May 15, 2026 7:25 PM

The Supreme Court of India has ruled that the sale of natural gas extracted from the KG-D6 basin off the coast of Andhra Pradesh and transported to buyers in Uttar Pradesh constitutes an inter-state sale. A Bench of Justice J.K. Maheshwari and Justice Atul S. Chandurkar held that the State of Uttar Pradesh lacked the

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Inter-State Sale of Natural Gas Cannot Be Taxed as Intra-State Transaction by Uttar Pradesh: Supreme Court

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