https://www.taxtmi.com/caselaws?id=102727 Notifications granting concessional sales tax rates to local cement manufacturers and inter-State cement sales were unconstitutional because they created local preference and altered tax incidence in a way that impeded the free flow of trade and commerce under Part XIII of the Constitution. The Court held that taxation measures remain subject to constitutional scrutiny when they directly burden trade or discriminate between similarly placed traders or goods, and preferential treatment outside the permitted restrictions is invalid. The challenge to the vires of section 8(5) of the Central Sales Tax Act was not decided because it was abandoned. en-us Tue, 12 Jan 1988 00:00:00 +0530 Tue, 01 Jul 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102727 Notifications granting concessional sales tax rates to local cement manufacturers and inter-State cement sales were unconstitutional because they created local preference and altered tax incidence in a way that impeded the free flow of trade and commerce under Part XIII of the Constitution. The Court held that taxation measures remain subject to constitutional scrutiny when they directly burden trade or discriminate between similarly placed traders or goods, and preferential treatment outside the permitted restrictions is invalid. The challenge to the vires of section 8(5) of the Central Sales Tax Act was not decided because it was abandoned. Case-Laws VAT and Sales Tax Tue, 12 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102727