https://www.taxtmi.com/caselaws?id=148631 A sales tax on imported bardana at the first point in Rajasthan was held discriminatory where locally produced bardana was exempted and no equivalent burden on similar local goods was shown. The levy was not established as compensatory or regulatory, so it was treated as impeding the free flow of trade and commerce and not protected by Article 304(a); the levy was therefore unconstitutional. A refund was not directed in writ jurisdiction because the petition lacked adequate particulars of the tax payment and the State had no proper opportunity to meet the claim. Assessment orders and penalties founded on the invalid levy could not stand, but repayment was left to appropriate proceedings. en-us Thu, 18 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 14:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148631 A sales tax on imported bardana at the first point in Rajasthan was held discriminatory where locally produced bardana was exempted and no equivalent burden on similar local goods was shown. The levy was not established as compensatory or regulatory, so it was treated as impeding the free flow of trade and commerce and not protected by Article 304(a); the levy was therefore unconstitutional. A refund was not directed in writ jurisdiction because the petition lacked adequate particulars of the tax payment and the State had no proper opportunity to meet the claim. Assessment orders and penalties founded on the invalid levy could not stand, but repayment was left to appropriate proceedings. Case-Laws VAT and Sales Tax Thu, 18 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148631