https://www.taxtmi.com/caselaws?id=160218 A levy on the holding of stock of tobacco products was analysed as a State tax on luxuries because the taxable event was stocking within West Bengal, not manufacture, sale, purchase, or inter-State movement; the measure by ex-factory or invoice price did not change its character, and the levy was treated as within State competence. It was also explained that article 301 is offended only by a direct and immediate restriction on trade, which was not shown because the tax did not operate as a condition precedent to importation and applied equally to imported and locally manufactured goods. The discussion further states that no inconsistency with the Central Sales Tax Act, the Additional Duties of Excise Act, or the Tobacco Board Act was established. en-us Thu, 30 Nov 1995 00:00:00 +0530 Wed, 11 Dec 2013 18:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160218 A levy on the holding of stock of tobacco products was analysed as a State tax on luxuries because the taxable event was stocking within West Bengal, not manufacture, sale, purchase, or inter-State movement; the measure by ex-factory or invoice price did not change its character, and the levy was treated as within State competence. It was also explained that article 301 is offended only by a direct and immediate restriction on trade, which was not shown because the tax did not operate as a condition precedent to importation and applied equally to imported and locally manufactured goods. The discussion further states that no inconsistency with the Central Sales Tax Act, the Additional Duties of Excise Act, or the Tobacco Board Act was established. Case-Laws VAT and Sales Tax Thu, 30 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160218