https://www.taxtmi.com/caselaws?id=289582 A sales tax exemption notification for bardana was upheld in principle, but the carve-out taxing the first sale by an importer was discriminatory because it imposed a different burden within the same class of goods without a reasonable basis. Bardana was construed broadly to include gunny bags, boxes and other packing material, and the unequal treatment of imported bardana rendered the exception unconstitutional. The exception was severable from the main exemption, so only the discriminatory part failed. The assessment made under that exception was therefore invalid, while the challenge to the levy otherwise did not succeed; refund issues were left to be worked out on proof of payment. en-us Wed, 19 Mar 1969 00:00:00 +0530 Fri, 07 Aug 2020 11:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289582 A sales tax exemption notification for bardana was upheld in principle, but the carve-out taxing the first sale by an importer was discriminatory because it imposed a different burden within the same class of goods without a reasonable basis. Bardana was construed broadly to include gunny bags, boxes and other packing material, and the unequal treatment of imported bardana rendered the exception unconstitutional. The exception was severable from the main exemption, so only the discriminatory part failed. The assessment made under that exception was therefore invalid, while the challenge to the levy otherwise did not succeed; refund issues were left to be worked out on proof of payment. Case-Laws VAT and Sales Tax Wed, 19 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289582