https://www.taxtmi.com/caselaws?id=181008 A concessional tax notification favouring specified local manufacturers and their purchasers, while leaving similar goods from outside the State at a higher effective burden, was treated as a fiscal barrier to inter-State trade and as discriminatory under Article 304(a). The real effect of the concession, not its form, was decisive, and the scheme was therefore described as violating Articles 301 and 304(a). The notification also split manufacturers of the same goods into favoured and unfavoured groups without intelligible differentia or rational nexus to industrial development, making the classification arbitrary under Article 14 and beyond the permissible scope of Section 15B. The concessional scheme was accordingly stated to be constitutionally invalid. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181008 A concessional tax notification favouring specified local manufacturers and their purchasers, while leaving similar goods from outside the State at a higher effective burden, was treated as a fiscal barrier to inter-State trade and as discriminatory under Article 304(a). The real effect of the concession, not its form, was decisive, and the scheme was therefore described as violating Articles 301 and 304(a). The notification also split manufacturers of the same goods into favoured and unfavoured groups without intelligible differentia or rational nexus to industrial development, making the classification arbitrary under Article 14 and beyond the permissible scope of Section 15B. The concessional scheme was accordingly stated to be constitutionally invalid. Case-Laws VAT and Sales Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181008