https://www.taxtmi.com/caselaws?id=158025 The State's power to raise sales tax on edible oils and include dry fruits within the tax net was upheld because the charging provision allowed the Government to fix rates within the statutory ceiling and to notify taxable goods. The exemption granted to local small-scale industrial units did not make the levy on imported edible oil discriminatory or contrary to Articles 14, 301 or 304, since the exemption arose from a separate, unchallenged notification and was a general industrial incentive. The allegation of double taxation also failed because toll tax and sales tax operate in distinct fields and have different incidence. en-us Mon, 28 Nov 1994 00:00:00 +0530 Tue, 15 Oct 2013 12:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158025 The State's power to raise sales tax on edible oils and include dry fruits within the tax net was upheld because the charging provision allowed the Government to fix rates within the statutory ceiling and to notify taxable goods. The exemption granted to local small-scale industrial units did not make the levy on imported edible oil discriminatory or contrary to Articles 14, 301 or 304, since the exemption arose from a separate, unchallenged notification and was a general industrial incentive. The allegation of double taxation also failed because toll tax and sales tax operate in distinct fields and have different incidence. Case-Laws VAT and Sales Tax Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158025