https://www.taxtmi.com/caselaws?id=161032 A tax classification that imposed a higher rate on atta, ravva and maida made from wheat not previously taxed in the State was treated as discriminatory because the finished goods were identical and the distinction depended only on the tax history of the raw material. The challenged entry was therefore incompatible with equality and free trade protections under the Constitution and could not justify the higher levy. The competing clause applying the lower rate to the same goods was taken as the proper basis for taxation, and relief was granted by directing reassessment at that uniform lower rate. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 14:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161032 A tax classification that imposed a higher rate on atta, ravva and maida made from wheat not previously taxed in the State was treated as discriminatory because the finished goods were identical and the distinction depended only on the tax history of the raw material. The challenged entry was therefore incompatible with equality and free trade protections under the Constitution and could not justify the higher levy. The competing clause applying the lower rate to the same goods was taken as the proper basis for taxation, and relief was granted by directing reassessment at that uniform lower rate. Case-Laws VAT and Sales Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161032