https://www.taxtmi.com/caselaws?id=159752 A sales tax exemption that confined relief to poultry feed made from ingredients already taxed or exempt within the State, while excluding feed made from ingredients imported from other States, was held to create an unjustified distinction under Part XIII of the Constitution. The Court applied the principle that tax differentiation affecting inter-State trade must rest on a valid, rational and disclosed basis, and found no justification for preferring locally sourced inputs. The notification was therefore unconstitutional for violating articles 301 to 304(a), and the assessee was entitled to the exemption for poultry feed manufactured from out-of-State ingredients. en-us Wed, 16 Dec 1998 00:00:00 +0530 Sat, 30 Nov 2013 16:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159752 A sales tax exemption that confined relief to poultry feed made from ingredients already taxed or exempt within the State, while excluding feed made from ingredients imported from other States, was held to create an unjustified distinction under Part XIII of the Constitution. The Court applied the principle that tax differentiation affecting inter-State trade must rest on a valid, rational and disclosed basis, and found no justification for preferring locally sourced inputs. The notification was therefore unconstitutional for violating articles 301 to 304(a), and the assessee was entitled to the exemption for poultry feed manufactured from out-of-State ingredients. Case-Laws VAT and Sales Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159752