https://www.taxtmi.com/caselaws?id=163084 A State tax exemption that favored sugar manufactured within the State while taxing imported sugar was discriminatory and violated the constitutional guarantee of free trade under Articles 301 and 304(a). The court applied the principle that imported goods may be taxed only on the same basis as similar locally manufactured goods, without creating fiscal barriers or origin-based preference. It found that the substitution of entry 49 and insertion of entry 152 in the Punjab VAT schedule treated similar goods unequally solely by source, and struck down the notifications to that extent. en-us Wed, 13 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163084 A State tax exemption that favored sugar manufactured within the State while taxing imported sugar was discriminatory and violated the constitutional guarantee of free trade under Articles 301 and 304(a). The court applied the principle that imported goods may be taxed only on the same basis as similar locally manufactured goods, without creating fiscal barriers or origin-based preference. It found that the substitution of entry 49 and insertion of entry 152 in the Punjab VAT schedule treated similar goods unequally solely by source, and struck down the notifications to that extent. Case-Laws VAT and Sales Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163084