https://www.taxtmi.com/caselaws?id=211956 The Court held that the restriction in the auction notice limiting the benefit of a concessional rate of duty to purchasers outside Maharashtra violated the freedom of inter-state trade and commerce under Article 301 of the Constitution and was arbitrary, breaching Article 14. The Court declared the prohibition on sales against "C" Form/CST in the notice as ultra vires and emphasized the need to adhere to constitutional principles and statutory provisions in trade matters. The ruling favored the Petitioner, highlighting the importance of upholding fairness and non-discrimination in commercial transactions. en-us Thu, 22 Mar 2012 00:00:00 +0530 Fri, 27 Nov 2015 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211956 The Court held that the restriction in the auction notice limiting the benefit of a concessional rate of duty to purchasers outside Maharashtra violated the freedom of inter-state trade and commerce under Article 301 of the Constitution and was arbitrary, breaching Article 14. The Court declared the prohibition on sales against "C" Form/CST in the notice as ultra vires and emphasized the need to adhere to constitutional principles and statutory provisions in trade matters. The ruling favored the Petitioner, highlighting the importance of upholding fairness and non-discrimination in commercial transactions. Case-Laws VAT and Sales Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211956