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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>Goods of special importance: specified commodities in inter state trade designated for central sales tax treatment and tariff linkage.</h1> Section 14 declares certain commodities to be goods of special importance in inter State trade or commerce, listing categories such as cereals, coal (including coke, excluding charcoal), cotton and cotton fabrics, cotton yarn, crude oil, aviation turbine fuel for specified aircraft, hides and skins, iron and steel in many forms, jute, liquified petroleum gas for domestic use, specified oilseeds and pulses, man made fabrics, sugar (by tariff sub headings) and woollen/woven fabrics, with tariff heading references, defined exclusions, technical definitions and multiple legislative amendments refining scope.

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