https://www.taxtmi.com/caselaws?id=159623 Imported artificial fur fabric did not qualify for sales tax exemption because the Third Schedule restricted item 16 to knitted or crocheted fabrics produced or manufactured in India. The declared-goods argument also failed, as the relevant Central Sales Tax and excise references applied to goods manufactured in India and liable to excise, whereas the imported goods had only borne customs duty. The distinction between locally manufactured and imported goods was treated as a reasonable basis for tax classification, so the article 14 challenge to the impugned entries was rejected and the exemption restriction was upheld as valid. en-us Tue, 06 Apr 1999 00:00:00 +0530 Thu, 28 Nov 2013 15:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159623 Imported artificial fur fabric did not qualify for sales tax exemption because the Third Schedule restricted item 16 to knitted or crocheted fabrics produced or manufactured in India. The declared-goods argument also failed, as the relevant Central Sales Tax and excise references applied to goods manufactured in India and liable to excise, whereas the imported goods had only borne customs duty. The distinction between locally manufactured and imported goods was treated as a reasonable basis for tax classification, so the article 14 challenge to the impugned entries was rejected and the exemption restriction was upheld as valid. Case-Laws VAT and Sales Tax Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159623