https://www.taxtmi.com/caselaws?id=150952 A State notification that taxed imported exercise books while exempting similar exercise books made from paper purchased within Uttar Pradesh was held to discriminate against inter-State goods and burden their movement, offending Article 301. The fact that the paper used as raw material was purchased inside or outside the State did not change the identity of the finished exercise books. Because the distinction was not supported by Article 304(a), the importer-based part of the notification was severable and unenforceable, while the rest of the notification could stand. Relief was therefore available to the petitioners. en-us Wed, 21 Aug 1974 00:00:00 +0530 Sat, 25 May 2013 10:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150952 A State notification that taxed imported exercise books while exempting similar exercise books made from paper purchased within Uttar Pradesh was held to discriminate against inter-State goods and burden their movement, offending Article 301. The fact that the paper used as raw material was purchased inside or outside the State did not change the identity of the finished exercise books. Because the distinction was not supported by Article 304(a), the importer-based part of the notification was severable and unenforceable, while the rest of the notification could stand. Relief was therefore available to the petitioners. Case-Laws VAT and Sales Tax Wed, 21 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150952