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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST revenue impact leaves non consumer states disadvantaged, prompting calls for equitable fiscal treatment and relief.</h1> The Goods and Services Tax has reduced Himachal Pradesh's state receipts relative to prior VAT and excise collections, creating a structural fiscal disadvantage for a non consumer state and prompting calls for equitable fiscal treatment. Concurrently, a Border Tourism initiative eases regulated tourist access to strategically sensitive areas in Kinnaur and Lahaul Spiti under revised ID based protocols while ITBP and Army continue to manage security and movement.

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