https://www.taxtmi.com/caselaws?id=157837 A State exemption notification that limited relief to goods processed or manufactured "in the State" was held discriminatory because identical goods imported from other States, though otherwise satisfying the exemption conditions, were denied the same tax benefit. The Court applied the constitutional guarantee of free trade and held that a State exemption power cannot be used to impose a restriction that favours local goods over imported goods. The words "in the State" in clause 5 were declared unconstitutional, and the assessment orders and demand notices based on that clause were quashed; the matter was remanded for fresh decision under the exemption notification. en-us Thu, 11 Aug 1994 00:00:00 +0530 Fri, 11 Oct 2013 14:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157837 A State exemption notification that limited relief to goods processed or manufactured "in the State" was held discriminatory because identical goods imported from other States, though otherwise satisfying the exemption conditions, were denied the same tax benefit. The Court applied the constitutional guarantee of free trade and held that a State exemption power cannot be used to impose a restriction that favours local goods over imported goods. The words "in the State" in clause 5 were declared unconstitutional, and the assessment orders and demand notices based on that clause were quashed; the matter was remanded for fresh decision under the exemption notification. Case-Laws VAT and Sales Tax Thu, 11 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157837