Case of State of Uttar Pradesh vs Reliance Industries Limited, SC Judgement Dated 15th May 2026. The apex court ruled that the supply of natural gas by Reliance Industries from the KG-D6 basin in Andhra Pradesh to buyers in Uttar Pradesh constitutes an inter-state sale. The Court held that the State of Uttar Pradesh lacks the jurisdiction to levy Value Added Tax (VAT) on these transaction. The court dismissed the appeal, affirming that the authority to tax inter-state transactions belongs exclusively to the Union Government.