https://www.taxtmi.com/caselaws?id=160352 A concessional sales tax notification limited to SSI biscuit manufacturers within Kerala was held unconstitutional to the extent it denied the same benefit to similarly situated biscuit units outside the State. The Court applied the principle that tax concessions may support economic policy, but they must rest on cogent and intelligible reasons and cannot discriminate against goods brought in from outside the State or impede inter-State trade. The restriction was found violative of Articles 14, 301 and 304(a). The notification was struck down in part, with relief operating prospectively and without refund consequences. en-us Fri, 13 Nov 1998 00:00:00 +0530 Mon, 16 Dec 2013 16:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160352 A concessional sales tax notification limited to SSI biscuit manufacturers within Kerala was held unconstitutional to the extent it denied the same benefit to similarly situated biscuit units outside the State. The Court applied the principle that tax concessions may support economic policy, but they must rest on cogent and intelligible reasons and cannot discriminate against goods brought in from outside the State or impede inter-State trade. The restriction was found violative of Articles 14, 301 and 304(a). The notification was struck down in part, with relief operating prospectively and without refund consequences. Case-Laws VAT and Sales Tax Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160352