Supreme Court of India
Andhra Steel Corporation v. Commissioner of Commercial Taxes in Karnataka
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From the headnote
Karnataka Sales Tax Act, 1957: Section 5(4)-Schedule 4-ltelfl 2 Explanation Il(As it stood prior to 1.4. 78)-Declared goods-Levy of sales tax-Finished goods manufactured out of imported raw mataial subject to tai while similar goods manufactured out of locally purchased raw materials not taxed-Held discriminatory and violative of Article 304( a) of Constitution of India. Constitution of India, 1950: Article 304(a): Restrictions on trade commerce and intercourse among States-Similarity is in the nature of quality and kind of goods and not whether they are subject to tax already or not-Finished
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