https://www.taxtmi.com/caselaws?id=181008 The court held that the notification dated May 30, 2014, contravened Articles 301 and 304(a) of the Constitution by creating a discriminatory tax structure that impeded inter-State trade and commerce. It also violated Article 14 by creating arbitrary and unjustifiable classifications among manufacturers within the State. Furthermore, the notification was found to be ultra vires Section 15B of the VAT Act. Consequently, the notification was struck down, and the writ petitions were allowed. 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 The court held that the notification dated May 30, 2014, contravened Articles 301 and 304(a) of the Constitution by creating a discriminatory tax structure that impeded inter-State trade and commerce. It also violated Article 14 by creating arbitrary and unjustifiable classifications among manufacturers within the State. Furthermore, the notification was found to be ultra vires Section 15B of the VAT Act. Consequently, the notification was struck down, and the writ petitions were allowed. Case-Laws VAT and Sales Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181008