The case State of Himachal Pradesh & Ors. Vs. Ganesh Wood Products & Ors. Revolves around the State of Himachal Pradesh imposing sales tax on timber and wood products sold by Ganesh Wood Products. The dispute centers on whether this imposition of sales tax was lawful under the Himachal Pradesh General Sales Tax Act and relevant constitutional provisions. For the first time in Indian jurisprudence, the Supreme Court emphasized the principle of inter-generational equity. Inter-generational equity is a principle which postulates that every generation holds Earth in common; therefore the present generation should not abuse the non-renewable resources so as to deprive the future generation of its benefit.

• 1. Legality of Sales Tax: Whether the imposition of sales tax by the State of Himachal Pradesh on timber and wood products was legally valid.
• 2. Environmental Considerations: Whether the environmental impact of the timber trade and the state's tax policy on timber can be assessed in the light of inter- generational equity, which emphasizes sustainability for future generations.

• 1. Legal Framework: The Supreme Court examined the Himachal Pradesh General Sales Tax Act and its applicability to the timber trade. The Court affirmed that the imposition of sales tax was within the legal framework and statutory authority of the State.
• 2. Environmental Context: Although the case primarily dealt with sales tax, it is pertinent to consider the environmental implications of timber trade. The extraction and sale of timber have significant environmental impacts, including deforestation and habitat loss, which could affect future generations.
• 3. Inter-Generational Equity: For the first time in Indian jurisprudence, the Supreme Court emphasized the principle of inter-generational equity, which asserts that the current generation has a duty to manage natural resources and the environment in a way that preserves them for future generations.
• 4. Environmental Protection: The Court observed that protecting the environment was not just a matter of current welfare but also a responsibility towards future generations.

• 1. Sales Tax Validity: The Supreme Court upheld the legality of the sales tax imposed by the State on timber and wood products. The judgment confirmed that the tax was consistent with the statutory provisions and constitutional norms.
• 2. Principle of Inter-Generational Equity: The Court recognized the importance of considering long-term environmental impacts when making regulatory decisions. It affirmed that the state's actions were justified in the context of ensuring sustainable land use and preserving natural resources for future generations.

This case was pivotal in integrating the concept of inter-generational equity into Indian environmental jurisprudence, setting a precedent for future cases and legislation concerning environmental protection and sustainable development.