https://www.taxtmi.com/caselaws?id=104263 A tax concession under section 8(5) of the Central Sales Tax Act is valid only when it is genuinely issued in public interest and remains consistent with the statutory scheme and Part XIII of the Constitution. The text explains that a reduction in tax on inter-State sales of cement cannot be justified merely by revenue considerations or local trade advantage, especially where the measure dispenses with C forms and weakens safeguards against evasion. It also notes that differential treatment favouring Rajasthan goods and disadvantaging Gujarat goods offends the constitutional prohibition on State preference and discrimination in inter-State trade. en-us Fri, 21 Mar 1997 00:00:00 +0530 Sat, 19 Jul 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104263 A tax concession under section 8(5) of the Central Sales Tax Act is valid only when it is genuinely issued in public interest and remains consistent with the statutory scheme and Part XIII of the Constitution. The text explains that a reduction in tax on inter-State sales of cement cannot be justified merely by revenue considerations or local trade advantage, especially where the measure dispenses with C forms and weakens safeguards against evasion. It also notes that differential treatment favouring Rajasthan goods and disadvantaging Gujarat goods offends the constitutional prohibition on State preference and discrimination in inter-State trade. Case-Laws VAT and Sales Tax Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104263