MUNICIPAL COMMISSIONER RAIGARH vs M/S JINDAL STEEL AND POWER LIMITED — SLP(C) No. 15245/2026

Case Summary: SLP(C) No. 015245/2026 On 21 April 2026, the Supreme Court heard the Municipal Commissioner Raigarh's challenge to a High Court decision regarding terminal tax liability on Jindal Steel and Power Limited's factory. The core dispute concerns whether terminal tax under the Madhya Pradesh Municipal Limits Rules, 1996 applies based on factory location or goods exit point—the petitioner argues tax should apply where the factory is situated across municipal limits, while respondent contends the exit gate location (outside municipal limits) determines non-applicability. The Court allowed exemption from official translation filing, condoned delay, issued notice to the State (Respondent No. 3), and directed parties to file short submissions with authorities before the next hearing on 19 May 2026. This case analysis is maintained by casestatus.in based on publicly available court records.