https://www.taxtmi.com/caselaws?id=160610 A sales tax exemption confined to a defined class of poultry farmers within Kerala was examined under Articles 301 and 304(a) and (b). The challenge failed because no sufficient material showed that the exemption created a real restriction on the free flow of trade or amounted to discriminatory taxation of similar goods. The petitioner also did not establish that the goods were similar in the constitutional sense or discharge the burden of proving unconstitutionality. The local policy of encouraging poultry farming, together with practical difficulty in verifying claims by out-of-State farmers, supported the classification. en-us Tue, 23 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160610 A sales tax exemption confined to a defined class of poultry farmers within Kerala was examined under Articles 301 and 304(a) and (b). The challenge failed because no sufficient material showed that the exemption created a real restriction on the free flow of trade or amounted to discriminatory taxation of similar goods. The petitioner also did not establish that the goods were similar in the constitutional sense or discharge the burden of proving unconstitutionality. The local policy of encouraging poultry farming, together with practical difficulty in verifying claims by out-of-State farmers, supported the classification. Case-Laws VAT and Sales Tax Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160610