https://www.taxtmi.com/caselaws?id=157716 Entry 71 of Schedule B of S.R.O. No. 80 dated 12 March 1982 was held discriminatory because it exempted locally purchased second-hand clothes while taxing identical goods imported from outside the State. The State failed to justify the classification or show any rational nexus between the differential treatment and the object of the levy. The Court applied the constitutional prohibition against discriminatory taxation and the free-trade guarantee, holding that imported goods could not be placed at a disadvantage compared with similar local goods. The entry was declared unconstitutional and void to that extent, and the assessment based on it was set aside. en-us Mon, 07 May 1990 00:00:00 +0530 Wed, 09 Oct 2013 18:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157716 Entry 71 of Schedule B of S.R.O. No. 80 dated 12 March 1982 was held discriminatory because it exempted locally purchased second-hand clothes while taxing identical goods imported from outside the State. The State failed to justify the classification or show any rational nexus between the differential treatment and the object of the levy. The Court applied the constitutional prohibition against discriminatory taxation and the free-trade guarantee, holding that imported goods could not be placed at a disadvantage compared with similar local goods. The entry was declared unconstitutional and void to that extent, and the assessment based on it was set aside. Case-Laws VAT and Sales Tax Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157716