https://www.taxtmi.com/caselaws?id=152087 An amendment withdrawing tapioca from the exempted schedule and placing it in the taxable schedule was examined under Articles 301 and 14. The Court held that Article 301 is infringed only where the tax measure directly and immediately impedes the movement of trade; a higher tax burden or reduced trade volume alone is insufficient. On the record, no such direct interference was shown, so the challenge failed. The Court also held that the shift of tapioca into the taxable category was a fiscal policy choice and did not, by itself, amount to hostile discrimination. The amendment was therefore upheld and the writ proceedings were dismissed. en-us Thu, 30 Mar 1978 00:00:00 +0530 Mon, 24 Jun 2013 15:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152087 An amendment withdrawing tapioca from the exempted schedule and placing it in the taxable schedule was examined under Articles 301 and 14. The Court held that Article 301 is infringed only where the tax measure directly and immediately impedes the movement of trade; a higher tax burden or reduced trade volume alone is insufficient. On the record, no such direct interference was shown, so the challenge failed. The Court also held that the shift of tapioca into the taxable category was a fiscal policy choice and did not, by itself, amount to hostile discrimination. The amendment was therefore upheld and the writ proceedings were dismissed. Case-Laws VAT and Sales Tax Thu, 30 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152087