https://www.taxtmi.com/caselaws?id=156004 A State sales tax notification granting a lower rate to goods manufactured within the State and sold to specified local entities was discriminatory under Article 304(a). The court applied the constitutional rule that similar imported goods cannot be taxed differently from locally produced goods, and held that a fiscal purpose or administrative justification does not cure such preference for local manufacture. Relying on the binding Supreme Court principle for an in pari materia notification, the concession was held to discriminate against comparable goods from outside the State. The notification was quashed as violative of Article 304(a), and tax was directed to be collected at the uniform higher rate, with past transactions left unaffected. en-us Thu, 23 Nov 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156004 A State sales tax notification granting a lower rate to goods manufactured within the State and sold to specified local entities was discriminatory under Article 304(a). The court applied the constitutional rule that similar imported goods cannot be taxed differently from locally produced goods, and held that a fiscal purpose or administrative justification does not cure such preference for local manufacture. Relying on the binding Supreme Court principle for an in pari materia notification, the concession was held to discriminate against comparable goods from outside the State. The notification was quashed as violative of Article 304(a), and tax was directed to be collected at the uniform higher rate, with past transactions left unaffected. Case-Laws VAT and Sales Tax Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156004