As per case facts... the appellants, who import asbestos cement sheets and bricks into Rajasthan, challenged a State notification granting Value Added Tax (VAT) exemption on such goods manufactured locally, ... provided they contained $\ge25\%$ fly ash, claiming it was discriminatory and violated Article 304(a) of the Constitution of India as a barrier to inter-state trade. The High Court dismissed their petitions by relying on a precedent (Video Electronics) that allowed time-bound exemptions for a special class of industries to promote economic development. The question arose: Whether the High Court was right in dismissing the writ petitions by holding that the impugned notification granting tax exemption for locally manufactured asbestos sheets did not violate Article 304(a) of the Constitution. Finally... the Supreme Court allowed the appeals, holding that the notification violated Article 304(a) because it was discriminatory. The exemption was not limited to new industries or a specified period, and importantly, it was not conditioned on using fly ash sourced within the State, thus creating an unfavorable bias against imported goods, which is prohibited under the test laid down in Jindal Stainless Ltd..