https://www.taxtmi.com/caselaws?id=104145 The Supreme Court upheld the High Court's decision in a case concerning a state measure by the Government of Uttar Pradesh imposing a sales tax on exercise books produced outside the state but sold within Uttar Pradesh, while exempting those made within the state. The Court found this discriminatory taxation to violate Article 301 read with Article 304(a) of the Constitution, emphasizing the need for non-discriminatory taxation to facilitate free trade. Citing relevant precedents, the Court concluded that the state measure was unconstitutional and dismissed the appeal without costs. en-us Tue, 04 Feb 1997 00:00:00 +0530 Tue, 10 Dec 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104145 The Supreme Court upheld the High Court's decision in a case concerning a state measure by the Government of Uttar Pradesh imposing a sales tax on exercise books produced outside the state but sold within Uttar Pradesh, while exempting those made within the state. The Court found this discriminatory taxation to violate Article 301 read with Article 304(a) of the Constitution, emphasizing the need for non-discriminatory taxation to facilitate free trade. Citing relevant precedents, the Court concluded that the state measure was unconstitutional and dismissed the appeal without costs. Case-Laws VAT and Sales Tax Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104145