https://www.taxtmi.com/caselaws?id=160345 A sales tax classification that imposed a higher rate on betel-nut powder imported from other States, or made from arecanut that had not suffered tax under the State Act, while charging a lower rate when the raw material had borne local tax, was held discriminatory and unconstitutional. The differential treatment was found to violate Articles 14 and 301 to 304, and the assessee was entitled to assessment under the lower matching entry. The claim for refund of excess tax was not granted in writ jurisdiction and was left to be pursued before the appropriate forum, with refund questions dependent on statutory provisions and the issue of passing on the tax burden. en-us Fri, 06 Aug 1999 00:00:00 +0530 Mon, 16 Dec 2013 14:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160345 A sales tax classification that imposed a higher rate on betel-nut powder imported from other States, or made from arecanut that had not suffered tax under the State Act, while charging a lower rate when the raw material had borne local tax, was held discriminatory and unconstitutional. The differential treatment was found to violate Articles 14 and 301 to 304, and the assessee was entitled to assessment under the lower matching entry. The claim for refund of excess tax was not granted in writ jurisdiction and was left to be pursued before the appropriate forum, with refund questions dependent on statutory provisions and the issue of passing on the tax burden. Case-Laws VAT and Sales Tax Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160345