https://www.taxtmi.com/caselaws?id=287688 State sales tax on handloom goods was not displaced by the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 or Article 286(3), because a later parliamentary declaration did not invalidate a pre-existing State levy. A local exemption for handloom cloth manufactured at specified places was discriminatory against similar imported goods under Article 304, so taxation of those imported goods was invalid during the period of discrimination. For handloom pugrees and saries with jari or silk borders, stripes or pallas, exemption depended on whether the non-cotton content was negligible; if it substantially altered the essential character or value of the cloth, the goods fell outside the exemption, and apportionment of tax was permissible on the facts. en-us Tue, 17 Jan 1956 00:00:00 +0530 Thu, 03 Dec 2020 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287688 State sales tax on handloom goods was not displaced by the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 or Article 286(3), because a later parliamentary declaration did not invalidate a pre-existing State levy. A local exemption for handloom cloth manufactured at specified places was discriminatory against similar imported goods under Article 304, so taxation of those imported goods was invalid during the period of discrimination. For handloom pugrees and saries with jari or silk borders, stripes or pallas, exemption depended on whether the non-cotton content was negligible; if it substantially altered the essential character or value of the cloth, the goods fell outside the exemption, and apportionment of tax was permissible on the facts. Case-Laws VAT and Sales Tax Tue, 17 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287688