https://www.taxtmi.com/caselaws?id=174531 The SC held that natural gas including LNG falls under Union jurisdiction via Entry 53 of List I, not state jurisdiction under Entry 25 of List II. Entry 25 covers only manufactured gas from gas works, not natural gas extracted from oil fields. Natural gas regulation is integral to oil field regulation and petroleum products, making it a Union subject. States lack legislative competence over natural gas matters. The Gujarat Gas Act 2001 provisions relating to natural gas were declared ultra vires the Constitution for exceeding state legislative competence. en-us Thu, 25 Mar 2004 00:00:00 +0530 Tue, 08 Jul 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174531 The SC held that natural gas including LNG falls under Union jurisdiction via Entry 53 of List I, not state jurisdiction under Entry 25 of List II. Entry 25 covers only manufactured gas from gas works, not natural gas extracted from oil fields. Natural gas regulation is integral to oil field regulation and petroleum products, making it a Union subject. States lack legislative competence over natural gas matters. The Gujarat Gas Act 2001 provisions relating to natural gas were declared ultra vires the Constitution for exceeding state legislative competence. Case-Laws VAT / Sales Tax Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174531