https://www.taxtmi.com/caselaws?id=102806 Notifications granting a lower sales tax rate only to television sets, cameras, monitors and allied goods manufactured within the State, while continuing the higher rate for similar goods imported from outside the State, created a discriminatory fiscal burden on inter-State trade. The distinction operated directly against comparable outside-State goods and was inconsistent with the constitutional protection of freedom of trade, commerce and intercourse and the prohibition against discrimination. The saving provision relied on by the State did not protect the measure, and the notifications were unconstitutional to the extent they confined the concessional rate to in-State manufactured goods. en-us Fri, 29 Apr 1988 00:00:00 +0530 Mon, 05 Oct 2015 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102806 Notifications granting a lower sales tax rate only to television sets, cameras, monitors and allied goods manufactured within the State, while continuing the higher rate for similar goods imported from outside the State, created a discriminatory fiscal burden on inter-State trade. The distinction operated directly against comparable outside-State goods and was inconsistent with the constitutional protection of freedom of trade, commerce and intercourse and the prohibition against discrimination. The saving provision relied on by the State did not protect the measure, and the notifications were unconstitutional to the extent they confined the concessional rate to in-State manufactured goods. Case-Laws VAT and Sales Tax Fri, 29 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102806