Court Rules Surcharge on Promoting Local Businesses Unconstitutional; Violates Articles 301, 304(a), and 14 of the Constitution.

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....Levy of Surcharges for promoting indigenous and local business. - In the absence of such an objective in the Budget Speech, the stand taken by the State cannot be accepted as a bonafide one. - There is no hesitation to hold that the impugned levy is discriminatory and violative of Article 301 read with clause (a) of Article 304 as also Article 14 of the Constitution.....