https://www.taxtmi.com/caselaws?id=101307 Article 304(a) prohibits a State tax from placing a heavier burden on imported goods than on similar local goods. The discussion explains that tax on raw hides and skins under item 7(a) of the Second Schedule to the Madras General Sales Tax Act, 1959 is confined to purchases within the State, based on the statutory reference to purchase and last purchase in the State. Item 7(b), concerning dressed hides and skins, is examined as a distinct levy justified by their processing stage, higher price and prior tax incidence on local raw hides and skins. Discrimination requires proof of an unequal burden on imported goods; classification based on these factors may be constitutionally valid. en-us Tue, 02 Nov 1976 00:00:00 +0530 Sat, 12 Jul 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101307 Article 304(a) prohibits a State tax from placing a heavier burden on imported goods than on similar local goods. The discussion explains that tax on raw hides and skins under item 7(a) of the Second Schedule to the Madras General Sales Tax Act, 1959 is confined to purchases within the State, based on the statutory reference to purchase and last purchase in the State. Item 7(b), concerning dressed hides and skins, is examined as a distinct levy justified by their processing stage, higher price and prior tax incidence on local raw hides and skins. Discrimination requires proof of an unequal burden on imported goods; classification based on these factors may be constitutionally valid. Case-Laws VAT and Sales Tax Tue, 02 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101307