https://www.taxtmi.com/caselaws?id=102464 Tendu leaves were treated as a distinct commercial commodity, so the State could tax them at a higher rate than other raw materials without violating article 14. The amendment excluding tendu leaves from the concessional raw-material rate did not offend article 286(3) because those leaves were not declared goods of special importance. The higher levy was also held not to infringe articles 301 and 304, as a mere increase in tax does not by itself restrict trade. The amended definition of dealer validly extended to the State Government and its departments through a statutory deeming fiction. en-us Wed, 02 Apr 1986 00:00:00 +0530 Sat, 19 Jul 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102464 Tendu leaves were treated as a distinct commercial commodity, so the State could tax them at a higher rate than other raw materials without violating article 14. The amendment excluding tendu leaves from the concessional raw-material rate did not offend article 286(3) because those leaves were not declared goods of special importance. The higher levy was also held not to infringe articles 301 and 304, as a mere increase in tax does not by itself restrict trade. The amended definition of dealer validly extended to the State Government and its departments through a statutory deeming fiction. Case-Laws VAT and Sales Tax Wed, 02 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102464