https://www.taxtmi.com/caselaws?id=102844 A state executive notification exempting hosiery goods manufactured locally while taxing identical goods imported from other states was held to create a prohibited local preference and to discriminate against inter state trade; such differential taxation by executive notification cannot be sustained under the constitutional guarantee of freedom of trade and the non discrimination principle and is not justified as a public interest restriction. The notification was declared void and quashed, relief granted to petitioners, and arrears of local sales tax falling due during the notification period were ordered not to be collected. en-us Thu, 11 Aug 1988 00:00:00 +0530 Mon, 16 Feb 2026 14:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102844 A state executive notification exempting hosiery goods manufactured locally while taxing identical goods imported from other states was held to create a prohibited local preference and to discriminate against inter state trade; such differential taxation by executive notification cannot be sustained under the constitutional guarantee of freedom of trade and the non discrimination principle and is not justified as a public interest restriction. The notification was declared void and quashed, relief granted to petitioners, and arrears of local sales tax falling due during the notification period were ordered not to be collected. Case-Laws VAT / Sales Tax Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102844