https://www.taxtmi.com/caselaws?id=46401 State sales tax on imported sugar may be imposed prospectively within the constitutional and statutory restrictions governing declared goods and goods of special importance. Additional duties under central enactments do not eliminate State taxing competence, although Parliament-prescribed limits continue to apply. Differential treatment of imported and indigenous sugar does not constitute hostile discrimination, and the levy does not directly impede free trade. A newly inserted taxing entry cannot retrospectively fasten tax liability without clear authorisation. Accordingly, the State's prospective taxing power remains valid within prescribed limits, while retrospective operation of the entry is impermissible. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 26 Dec 2013 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46401 State sales tax on imported sugar may be imposed prospectively within the constitutional and statutory restrictions governing declared goods and goods of special importance. Additional duties under central enactments do not eliminate State taxing competence, although Parliament-prescribed limits continue to apply. Differential treatment of imported and indigenous sugar does not constitute hostile discrimination, and the levy does not directly impede free trade. A newly inserted taxing entry cannot retrospectively fasten tax liability without clear authorisation. Accordingly, the State's prospective taxing power remains valid within prescribed limits, while retrospective operation of the entry is impermissible. Case-Laws Customs Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46401