https://www.taxtmi.com/caselaws?id=102804 A State sales tax scheme that imposed a higher burden on imported television sets and other electronic goods while granting a lower rate to locally manufactured goods violated the freedom of trade under Article 301 and the non-discrimination rule in Article 303(1). The concession was not saved by Article 304(a) because the tax distinction depended on place of manufacture and favoured local goods. As the discrimination arose from the exemption notifications rather than the general statutory rate, the proper relief was to quash the concessional notifications for local manufacturers, leaving the normal levy intact. en-us Fri, 29 Apr 1988 00:00:00 +0530 Tue, 03 Feb 2026 17:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102804 A State sales tax scheme that imposed a higher burden on imported television sets and other electronic goods while granting a lower rate to locally manufactured goods violated the freedom of trade under Article 301 and the non-discrimination rule in Article 303(1). The concession was not saved by Article 304(a) because the tax distinction depended on place of manufacture and favoured local goods. As the discrimination arose from the exemption notifications rather than the general statutory rate, the proper relief was to quash the concessional notifications for local manufacturers, leaving the normal levy intact. Case-Laws VAT / Sales Tax Fri, 29 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102804