https://www.taxtmi.com/caselaws?id=159435 A State exemption that relieved local sales from turnover tax while denying the same benefit to goods brought in from outside the State through consignment or branch transfer was discriminatory. Turnover tax was treated as sales tax, and dealers exceeding the prescribed turnover limit were otherwise liable under the Kerala General Sales Tax Act, 1963. The court held that the notification created a higher tax burden on similar imported goods than on locally produced goods, without falling within the narrow exception recognised for limited incentives to new industries. The notification was therefore unconstitutional under Article 304(a), and the assessee's challenge succeeded. en-us Thu, 10 Apr 1997 00:00:00 +0530 Mon, 25 Nov 2013 14:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159435 A State exemption that relieved local sales from turnover tax while denying the same benefit to goods brought in from outside the State through consignment or branch transfer was discriminatory. Turnover tax was treated as sales tax, and dealers exceeding the prescribed turnover limit were otherwise liable under the Kerala General Sales Tax Act, 1963. The court held that the notification created a higher tax burden on similar imported goods than on locally produced goods, without falling within the narrow exception recognised for limited incentives to new industries. The notification was therefore unconstitutional under Article 304(a), and the assessee's challenge succeeded. Case-Laws VAT and Sales Tax Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159435