https://www.taxtmi.com/caselaws?id=156938 A notification changing mineral tax from last point to first point tax was upheld because it did not directly or immediately restrict the movement of goods or trade under Article 301. The court applied the settled test for taxing measures and held that a tax on sale of goods, by itself, does not impede free trade merely because it affects profitability. The absence of discriminatory taxation against imported goods and the inapplicability of the exceptional no-margin-of-profit reasoning meant the levy was not unconstitutional on the ground urged. en-us Wed, 06 Mar 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156938 A notification changing mineral tax from last point to first point tax was upheld because it did not directly or immediately restrict the movement of goods or trade under Article 301. The court applied the settled test for taxing measures and held that a tax on sale of goods, by itself, does not impede free trade merely because it affects profitability. The absence of discriminatory taxation against imported goods and the inapplicability of the exceptional no-margin-of-profit reasoning meant the levy was not unconstitutional on the ground urged. Case-Laws VAT and Sales Tax Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156938