https://www.taxtmi.com/caselaws?id=154476 A sales tax exemption for carbon black beginning after a specified date was upheld because it was uniformly available to manufacturers inside and outside the State, served as limited protection for new industrial units, and did not discriminate against out-of-State goods or amount to a colourable exercise of power. By contrast, the exemption confined to carbon black manufactured within the State and sold for intra-State tyre manufacture was held to confer a fiscal advantage on local goods, create discrimination against identical out-of-State goods, and violate the constitutional freedom of trade; that notification was struck down to that extent. en-us Tue, 25 Mar 1986 00:00:00 +0530 Wed, 21 Aug 2013 18:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154476 A sales tax exemption for carbon black beginning after a specified date was upheld because it was uniformly available to manufacturers inside and outside the State, served as limited protection for new industrial units, and did not discriminate against out-of-State goods or amount to a colourable exercise of power. By contrast, the exemption confined to carbon black manufactured within the State and sold for intra-State tyre manufacture was held to confer a fiscal advantage on local goods, create discrimination against identical out-of-State goods, and violate the constitutional freedom of trade; that notification was struck down to that extent. Case-Laws VAT and Sales Tax Tue, 25 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154476