https://www.taxtmi.com/caselaws?id=151215 Entry 9(b) of Schedule III under the Andhra Pradesh General Sales Tax Act was examined for discrimination under article 304(a) because tanned hides and skins imported from outside the State bore a heavier practical tax burden than goods tanned within the State. The analysis noted that hides and skins were declared goods and that the levy applied at the purchase stage, but the constitutional focus under later Supreme Court authority was on differential rates of tax on similar goods, not on every difference in valuation-driven burden. Applying that principle, the entry was treated as valid because the rate of tax was the same, and the challenge under article 304(a) failed. en-us Thu, 04 Dec 1975 00:00:00 +0530 Sat, 01 Jun 2013 16:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151215 Entry 9(b) of Schedule III under the Andhra Pradesh General Sales Tax Act was examined for discrimination under article 304(a) because tanned hides and skins imported from outside the State bore a heavier practical tax burden than goods tanned within the State. The analysis noted that hides and skins were declared goods and that the levy applied at the purchase stage, but the constitutional focus under later Supreme Court authority was on differential rates of tax on similar goods, not on every difference in valuation-driven burden. Applying that principle, the entry was treated as valid because the rate of tax was the same, and the challenge under article 304(a) failed. Case-Laws VAT and Sales Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151215