https://www.taxtmi.com/caselaws?id=104106 A State may support local industry, but it cannot use sales tax exemption to create a discriminatory fiscal barrier against goods imported from other States. The Supreme Court held that Article 304(a) requires similar tax treatment for locally manufactured and imported goods, and that Part XIII does not permit unconditional exemption of all local edible oil units while similar out-State goods remain taxed. The Court found the exemption notification violative of Articles 301 and 304(a); however, relief was moulded under Article 142 so the invalidity operated prospectively for the period directed. en-us Fri, 29 Nov 1996 00:00:00 +0530 Wed, 02 Jul 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104106 A State may support local industry, but it cannot use sales tax exemption to create a discriminatory fiscal barrier against goods imported from other States. The Supreme Court held that Article 304(a) requires similar tax treatment for locally manufactured and imported goods, and that Part XIII does not permit unconditional exemption of all local edible oil units while similar out-State goods remain taxed. The Court found the exemption notification violative of Articles 301 and 304(a); however, relief was moulded under Article 142 so the invalidity operated prospectively for the period directed. Case-Laws VAT and Sales Tax Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104106