https://www.taxtmi.com/caselaws?id=157726 Differential sales tax notifications granting a lower rate to television sets and components manufactured in Karnataka, while taxing similar goods imported from outside the State at a higher rate, were held to discriminate on the basis of place of manufacture. The court applied the constitutional principle protecting free trade and non-discrimination in inter-State commerce, and found that a State may tax imported goods only where similar local goods are taxed on comparable terms. The notifications were therefore unconstitutional and quashed. en-us Mon, 08 Oct 1990 00:00:00 +0530 Wed, 09 Oct 2013 18:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157726 Differential sales tax notifications granting a lower rate to television sets and components manufactured in Karnataka, while taxing similar goods imported from outside the State at a higher rate, were held to discriminate on the basis of place of manufacture. The court applied the constitutional principle protecting free trade and non-discrimination in inter-State commerce, and found that a State may tax imported goods only where similar local goods are taxed on comparable terms. The notifications were therefore unconstitutional and quashed. Case-Laws VAT and Sales Tax Mon, 08 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157726