https://www.taxtmi.com/caselaws?id=127407 The sales tax deduction for cocoanuts and copra used in producing oil and cake was confined to the concessionary scheme for taxable sales within the State and was aimed at avoiding double taxation where purchase tax on copra and sales tax on oil could both arise. Outside-State sales of oil did not qualify for the deduction because no sales tax liability arose on that turnover under the Act. The challenge under Articles 286, 301 and 303(1) also failed, as the provisions were held not to impose a direct and immediate restraint on trade; any impact on inter-State commerce was only indirect or consequential. en-us Wed, 24 Nov 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127407 The sales tax deduction for cocoanuts and copra used in producing oil and cake was confined to the concessionary scheme for taxable sales within the State and was aimed at avoiding double taxation where purchase tax on copra and sales tax on oil could both arise. Outside-State sales of oil did not qualify for the deduction because no sales tax liability arose on that turnover under the Act. The challenge under Articles 286, 301 and 303(1) also failed, as the provisions were held not to impose a direct and immediate restraint on trade; any impact on inter-State commerce was only indirect or consequential. Case-Laws VAT and Sales Tax Wed, 24 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127407