1991 (8) TMI 327

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....fore us. 2.. They challenge the common judgment disposing of the writ petition filed by them and also the original petition filed by some others. S.R.O. No. 432 of 1991 issued by the Government under section 10 of the Kerala General Sales Tax Act, 1963 granting exemption in respect of tax payable under the Kerala General Sales Tax Act on the sale or purchase as the case may be of the goods specif....

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.... unnecessary to go into the question as to whether the tax concession pertaining to the said transaction is liable to be declared invalid. 5.. Coming to the main question as to whether the exemption given to the milk producers co-operative societies on the sale of cattle feed, etc., is hit by the prohibition contained in article 304, it has to be remembered in this connection that it is not the c....

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.... v. State of Punjab [1990] 77 STC 82 is profitable: "Where the general rate applicable to the goods locally made and on those imported from other States is the same, nothing more, normally and generally, is to be shown by the State to dispel the argument of discrimination under article 304(a), even though the resultant tax amount on imported goods may be different." (head notes) Considered in th....

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....umstances, we are of the view that the S.R.O. does not offend article 304(a) of the Constitution and therefore the learned single Judge has rightly dismissed the original petition. 7.. The learned counsel for the appellants argues that the observation in paragraph 12 of the judgment may prejudice the case that the appellants are pursuing in the proceedings initiated under section 45A of the Sales....