https://www.taxtmi.com/caselaws?id=159541 A selective tax concession for a co-operative society under the Kerala General Sales Tax Act was examined against Articles 301 and 304(a) of the Constitution. The general tax rate for locally manufactured goods and goods imported from other States was uniform, so no discriminatory differential rate existed to support a challenge under Article 304(a). The exemption was limited to sales to members of the society and was treated as a public-interest concession rather than a constitutionally impermissible restraint on inter-State trade. The notification was therefore valid and did not offend Article 304(a). en-us Tue, 13 Aug 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159541 A selective tax concession for a co-operative society under the Kerala General Sales Tax Act was examined against Articles 301 and 304(a) of the Constitution. The general tax rate for locally manufactured goods and goods imported from other States was uniform, so no discriminatory differential rate existed to support a challenge under Article 304(a). The exemption was limited to sales to members of the society and was treated as a public-interest concession rather than a constitutionally impermissible restraint on inter-State trade. The notification was therefore valid and did not offend Article 304(a). Case-Laws VAT and Sales Tax Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159541