https://www.taxtmi.com/caselaws?id=104364 A State sales tax entry prescribing a higher rate on groundnut oil/refined oil imported into the State, while taxing locally produced oil at a lower rate when derived from groundnuts taxed under the State Act, was tested against Arts. 301-304. The State failed to establish that local oil was generally produced from locally taxed groundnuts or that local manufacturers suffered any disadvantage warranting compensatory taxation; the imported oil was also produced from groundnuts that had borne tax in the exporting State, negating the proffered justification. Clause (a) of the relevant schedule entry was declared unconstitutional to the extent it imposed a higher rate on such imported oil, and the imported oil was held taxable only at the lower rate applicable to local oil. en-us Thu, 06 Nov 1997 00:00:00 +0530 Tue, 30 Dec 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104364 A State sales tax entry prescribing a higher rate on groundnut oil/refined oil imported into the State, while taxing locally produced oil at a lower rate when derived from groundnuts taxed under the State Act, was tested against Arts. 301-304. The State failed to establish that local oil was generally produced from locally taxed groundnuts or that local manufacturers suffered any disadvantage warranting compensatory taxation; the imported oil was also produced from groundnuts that had borne tax in the exporting State, negating the proffered justification. Clause (a) of the relevant schedule entry was declared unconstitutional to the extent it imposed a higher rate on such imported oil, and the imported oil was held taxable only at the lower rate applicable to local oil. Case-Laws VAT / Sales Tax Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104364