https://www.taxtmi.com/caselaws?id=152277 Sales tax on onion imported from outside the State was held constitutionally sustainable because the levy applied equally to onion grown within the State, defeating the claim of discrimination under Articles 301 and 304(a). The amended schedule entry also expressly covered onions within the taxable category of bulbs. The Court further treated onion, after harvesting, drying and removal of leaves before market, as a commodity subjected to processing, bringing it within the taxable entry. On that basis, the levy was upheld and the constitutional challenge failed. en-us Wed, 30 Aug 1978 00:00:00 +0530 Fri, 28 Jun 2013 16:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152277 Sales tax on onion imported from outside the State was held constitutionally sustainable because the levy applied equally to onion grown within the State, defeating the claim of discrimination under Articles 301 and 304(a). The amended schedule entry also expressly covered onions within the taxable category of bulbs. The Court further treated onion, after harvesting, drying and removal of leaves before market, as a commodity subjected to processing, bringing it within the taxable entry. On that basis, the levy was upheld and the constitutional challenge failed. Case-Laws VAT and Sales Tax Wed, 30 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152277