Case of UP Asbestos Ltd vs State of Rajasthan, SC Judgement Dated 24th September 2025. The apex court held that notification dated 9th March 2007 issued by the Government of Rajasthan under section 8(3) of Rajasthan Value Added Tax Act, granting exemption from payment of VAT on sale of asbestos cement sheets and bricks manufactured in the state of Rajasthan is violative of Article 304(a) of the Constitution of India and hence quashed.