https://www.taxtmi.com/caselaws?id=154397 A statutory deduction intended to prevent cascading tax on declared goods was treated as a mechanism for avoiding repeated taxation, not as a preferential rate for locally manufactured goods. The Kerala High Court held that the Karnataka Sales Tax Act maintained a uniform 4% levy at a single point for declared goods, with no discrimination between goods manufactured within the State and goods brought from outside the State. Because the reduced effective burden arose from the deduction scheme rather than a different tax rate, the provision did not violate Article 304(a) of the Constitution, and the constitutional challenge failed. en-us Fri, 25 Jul 1986 00:00:00 +0530 Mon, 19 Aug 2013 15:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154397 A statutory deduction intended to prevent cascading tax on declared goods was treated as a mechanism for avoiding repeated taxation, not as a preferential rate for locally manufactured goods. The Kerala High Court held that the Karnataka Sales Tax Act maintained a uniform 4% levy at a single point for declared goods, with no discrimination between goods manufactured within the State and goods brought from outside the State. Because the reduced effective burden arose from the deduction scheme rather than a different tax rate, the provision did not violate Article 304(a) of the Constitution, and the constitutional challenge failed. Case-Laws VAT and Sales Tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154397