<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2005 (2) TMI 782 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=161891</link>
    <description>Withdrawal of an entry tax exemption for generators, while similar locally manufactured goods continued to receive concessional sales tax treatment, was treated as hostile discrimination because imported generators faced a higher tax burden for comparable goods. The notification was therefore described as violating Article 304(a), read with Article 14, and as invalid insofar as it excluded generators from the exemption. The resulting relief was confined to prospective invalidation, and no remission, refund, or other monetary benefit was granted on the basis of the declaration.</description>
    <language>en-us</language>
    <pubDate>Fri, 25 Feb 2005 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 10 Feb 2014 16:37:57 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=345574" rel="self" type="application/rss+xml"/>
    <item>
      <title>2005 (2) TMI 782 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161891</link>
      <description>Withdrawal of an entry tax exemption for generators, while similar locally manufactured goods continued to receive concessional sales tax treatment, was treated as hostile discrimination because imported generators faced a higher tax burden for comparable goods. The notification was therefore described as violating Article 304(a), read with Article 14, and as invalid insofar as it excluded generators from the exemption. The resulting relief was confined to prospective invalidation, and no remission, refund, or other monetary benefit was granted on the basis of the declaration.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 25 Feb 2005 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=161891</guid>
    </item>
  </channel>
</rss>