https://www.taxtmi.com/caselaws?id=167701 A Karnataka sales tax amendment imposing four per cent tax on imported raw silk and silk yarn was examined under Articles 301 and 304 of the Constitution. Article 301 was held not to be violated because the levy did not directly and immediately impede the free flow of trade, commerce and intercourse. Article 304 was also held not to be violated because the tax was not shown to be discriminatory against imported goods or otherwise constitutionally prohibited. The constitutional challenge to the amendment was therefore rejected and the writ petitions were dismissed. en-us Wed, 31 Oct 2012 00:00:00 +0530 Mon, 05 Jan 2015 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167701 A Karnataka sales tax amendment imposing four per cent tax on imported raw silk and silk yarn was examined under Articles 301 and 304 of the Constitution. Article 301 was held not to be violated because the levy did not directly and immediately impede the free flow of trade, commerce and intercourse. Article 304 was also held not to be violated because the tax was not shown to be discriminatory against imported goods or otherwise constitutionally prohibited. The constitutional challenge to the amendment was therefore rejected and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167701