https://www.taxtmi.com/caselaws?id=166574 Entry 6(b) of the notification was found unconstitutional to the extent it imposed a higher tax rate on imported iron and steel than on corresponding locally manufactured iron and steel made from taxed raw material. As iron and steel are declared goods, the State could not subject imported goods to a greater tax burden without a special and valid justification. The classification between entry 6(a) and 6(b) was held to be discriminatory and repugnant to Articles 301 to 304 of the Constitution. The assessment order applying the higher rate was liable to be set aside to that extent, while the question of refund was left for the assessing authority to examine according to law. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 09 Oct 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166574 Entry 6(b) of the notification was found unconstitutional to the extent it imposed a higher tax rate on imported iron and steel than on corresponding locally manufactured iron and steel made from taxed raw material. As iron and steel are declared goods, the State could not subject imported goods to a greater tax burden without a special and valid justification. The classification between entry 6(a) and 6(b) was held to be discriminatory and repugnant to Articles 301 to 304 of the Constitution. The assessment order applying the higher rate was liable to be set aside to that extent, while the question of refund was left for the assessing authority to examine according to law. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166574