https://www.taxtmi.com/caselaws?id=240720 A State tax rebate that, by design or practical effect, gives preferential treatment to local manufacturers and disadvantages similar goods from outside the State is discriminatory under Article 304(a) and burdens the freedom of trade under Article 301. The label of the measure as a "rebate" does not matter if it operates like a concessional tax or exemption. Where the offending territorial restriction is severable, only that condition may be struck down and the remaining rebate scheme may continue to operate. en-us Fri, 18 Oct 2013 00:00:00 +0530 Mon, 05 Oct 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240720 A State tax rebate that, by design or practical effect, gives preferential treatment to local manufacturers and disadvantages similar goods from outside the State is discriminatory under Article 304(a) and burdens the freedom of trade under Article 301. The label of the measure as a "rebate" does not matter if it operates like a concessional tax or exemption. Where the offending territorial restriction is severable, only that condition may be struck down and the remaining rebate scheme may continue to operate. Case-Laws VAT and Sales Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240720