https://www.taxtmi.com/caselaws?id=159776 A sales tax exemption limited to agricultural or horticultural produce grown "within the State" was held unconstitutional because it discriminated against similar goods brought from other States and operated as a fiscal barrier contrary to articles 301 and 304 of the Constitution. Once that territorial restriction was struck down, the assessment and revision orders levying tax on cardamom grown in Kerala and sold in Tamil Nadu could not be sustained. The connected tax demands were accordingly set aside or quashed to the extent necessary, and consequential relief was granted to the assessees. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 30 Nov 2013 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159776 A sales tax exemption limited to agricultural or horticultural produce grown "within the State" was held unconstitutional because it discriminated against similar goods brought from other States and operated as a fiscal barrier contrary to articles 301 and 304 of the Constitution. Once that territorial restriction was struck down, the assessment and revision orders levying tax on cardamom grown in Kerala and sold in Tamil Nadu could not be sustained. The connected tax demands were accordingly set aside or quashed to the extent necessary, and consequential relief was granted to the assessees. Case-Laws VAT and Sales Tax Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159776