https://www.taxtmi.com/caselaws?id=104191 An exemption under the Andhra Pradesh General Sales Tax Act was held discriminatory because an amendment confined relief to re-rolled steel products manufactured by units within Andhra Pradesh, while denying the same benefit to identical goods made outside the State and sold within it from tax-paid raw material. That distinction was found to offend Article 304(a), which prohibits discriminatory tax treatment between imported goods and similar local goods. The offending restriction was also held severable: only the words introducing the territorial limitation were liable to be struck down, while the underlying exemption for qualifying products continued to operate. en-us Fri, 20 Dec 1996 00:00:00 +0530 Tue, 10 Dec 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104191 An exemption under the Andhra Pradesh General Sales Tax Act was held discriminatory because an amendment confined relief to re-rolled steel products manufactured by units within Andhra Pradesh, while denying the same benefit to identical goods made outside the State and sold within it from tax-paid raw material. That distinction was found to offend Article 304(a), which prohibits discriminatory tax treatment between imported goods and similar local goods. The offending restriction was also held severable: only the words introducing the territorial limitation were liable to be struck down, while the underlying exemption for qualifying products continued to operate. Case-Laws VAT and Sales Tax Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104191