https://www.taxtmi.com/caselaws?id=159132 Tax reduction under Explanation II to Schedule IV of the Karnataka Sales Tax Act was held discriminatory to the extent it confined the benefit to goods manufactured in Karnataka from raw material purchased within the State. Denying the same relief where the taxed raw material was used to manufacture goods outside Karnataka placed locally manufactured goods and out-of-State manufactured goods on unequal footing and offended Article 304(a). The words "in Karnataka" were severed as unconstitutional, while the remainder of the provision was upheld because it could operate independently. en-us Thu, 19 Mar 1998 00:00:00 +0530 Sat, 16 Nov 2013 11:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159132 Tax reduction under Explanation II to Schedule IV of the Karnataka Sales Tax Act was held discriminatory to the extent it confined the benefit to goods manufactured in Karnataka from raw material purchased within the State. Denying the same relief where the taxed raw material was used to manufacture goods outside Karnataka placed locally manufactured goods and out-of-State manufactured goods on unequal footing and offended Article 304(a). The words "in Karnataka" were severed as unconstitutional, while the remainder of the provision was upheld because it could operate independently. Case-Laws VAT and Sales Tax Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159132