☐The case between Jindal Stainless Ltd. and the State of Haryana involves the constitutional validity of the Haryana Local Area Development Tax Act, 2000. The Act imposes a tax on ... the entry of goods into local areas of the state for consumption, use, or sale. Jindal Stainless Ltd. challenged the Act on the grounds that it violated Article 301 of the Constitution, which guarantees freedom of trade, commerce, and intercourse throughout India.