https://www.taxtmi.com/caselaws?id=277846 State sales tax on cotton fabrics classified as declared goods was invalid for the relevant period because parliamentary restrictions on State taxation, incorporated through the additional excise duty framework, governed the levy and the tax exceeded the permissible limit. The assessment required modification by excluding that turnover. Exemption for handloom-woven cotton cloth was unavailable because the factual finding that the goods were not handloom-manufactured was subject to statutory appellate and revisional remedies, with no jurisdictional error or breach of natural justice shown. The Article 14 challenge also failed, as differential consequences arising from separate competent legislatures did not constitute discrimination under a single law. en-us Thu, 24 Sep 1964 00:00:00 +0530 Wed, 26 Dec 2018 18:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277846 State sales tax on cotton fabrics classified as declared goods was invalid for the relevant period because parliamentary restrictions on State taxation, incorporated through the additional excise duty framework, governed the levy and the tax exceeded the permissible limit. The assessment required modification by excluding that turnover. Exemption for handloom-woven cotton cloth was unavailable because the factual finding that the goods were not handloom-manufactured was subject to statutory appellate and revisional remedies, with no jurisdictional error or breach of natural justice shown. The Article 14 challenge also failed, as differential consequences arising from separate competent legislatures did not constitute discrimination under a single law. Case-Laws VAT and Sales Tax Thu, 24 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277846