https://www.taxtmi.com/caselaws?id=161649 A rebate notification under the U.P. Trade Tax Act, 1948 that confined the benefit to units established in Uttar Pradesh was treated as discriminatory because it distinguished between identical goods manufactured inside and outside the State. The territorial condition was found inconsistent with the constitutional guarantee of free trade and commerce under Articles 301 and 304(a), and outside the limited exception for incentives to new units. The discriminatory restriction was also held severable from the rest of the rebate scheme, since the broader object was to promote use of fly ash generally. The offending condition was therefore struck down while the valid rebate remained intact. en-us Thu, 29 Jan 2004 00:00:00 +0530 Mon, 03 Feb 2014 15:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161649 A rebate notification under the U.P. Trade Tax Act, 1948 that confined the benefit to units established in Uttar Pradesh was treated as discriminatory because it distinguished between identical goods manufactured inside and outside the State. The territorial condition was found inconsistent with the constitutional guarantee of free trade and commerce under Articles 301 and 304(a), and outside the limited exception for incentives to new units. The discriminatory restriction was also held severable from the rest of the rebate scheme, since the broader object was to promote use of fly ash generally. The offending condition was therefore struck down while the valid rebate remained intact. Case-Laws VAT and Sales Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161649