https://www.taxtmi.com/caselaws?id=99734 A sales tax levied only on imported tobacco, while locally produced tobacco was not similarly burdened, directly impeded trade and created discriminatory treatment against imported goods; it was therefore not saved by Article 304(a) and was held invalid under Article 301. Money collected under the invalid levy was refundable in law, and the High Court could grant consequential relief under Article 226 by mandamus. That refund power remained discretionary: timely claims were sustained, but substantial delay ordinarily justified refusal of the extraordinary remedy and relegation to a civil action. en-us Mon, 20 Jan 1964 00:00:00 +0530 Sat, 05 Jul 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99734 A sales tax levied only on imported tobacco, while locally produced tobacco was not similarly burdened, directly impeded trade and created discriminatory treatment against imported goods; it was therefore not saved by Article 304(a) and was held invalid under Article 301. Money collected under the invalid levy was refundable in law, and the High Court could grant consequential relief under Article 226 by mandamus. That refund power remained discretionary: timely claims were sustained, but substantial delay ordinarily justified refusal of the extraordinary remedy and relegation to a civil action. Case-Laws VAT and Sales Tax Mon, 20 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99734