https://www.taxtmi.com/caselaws?id=156037 Section 5(4) of the Karnataka Sales Tax Act, read with item 2 of the Fourth Schedule and Explanation II, was analysed as part of a single-point levy scheme for declared goods. Explanation II was treated as an exemption mechanism that granted relief only where tax had already been borne at an earlier stage on the relevant raw material. The court reasoned that any differing burden between goods manufactured from locally purchased raw material and imported raw material arose from the operation of the scheme and tax incidence at different stages, not from direct discrimination in the levy. The provision was therefore not held violative of article 304(a) and was upheld. en-us Fri, 10 Jun 1988 00:00:00 +0530 Thu, 12 Sep 2013 15:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156037 Section 5(4) of the Karnataka Sales Tax Act, read with item 2 of the Fourth Schedule and Explanation II, was analysed as part of a single-point levy scheme for declared goods. Explanation II was treated as an exemption mechanism that granted relief only where tax had already been borne at an earlier stage on the relevant raw material. The court reasoned that any differing burden between goods manufactured from locally purchased raw material and imported raw material arose from the operation of the scheme and tax incidence at different stages, not from direct discrimination in the levy. The provision was therefore not held violative of article 304(a) and was upheld. Case-Laws VAT and Sales Tax Fri, 10 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156037