9911796707
TMI Blog1997 (2) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... h him), for the Union of India. H.K. Puri, Advocate, for the respondent. R.C. Verma and R.B. Misra, Advocates, for the appellants. -------------------------------------------------- The judgment of the Court was delivered by B.P. JEEVAN REEDY, J.-A simple measure by the State of Uttar Pradesh has invited the wrath of article 301 read with article 304(a) of the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, it is hit by article 301 read with article 304(a). So far as the third category is concerned, the High Court did not find fault with it. It declared that "Notification No. 6624, in so far as it imposes sales tax on the import of exercise books, is violative of article 301 of the Constitution and is unenforceable". Since there is no appeal by the dealer, we need not consider the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside the State of Madras and sold within the State of Madras to a higher rate of tax than the tax imposed on hides or skins tanned and sold within the State. (It had also subjected the hides or skins imported from outside the State after purchase in their raw condition and then tanned inside the State to a higher rate of tax than the hides or skins purchased in raw condition in the State and ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommerce and intercourse. It enables the imposition of taxes on goods from other States if similar goods in the State are subjected to similar taxes, so as not to discriminate between the goods manufactured or produced in that State and the goods which are imported from other States. This means that if the effect of the sales tax on tanned hides or skins imported from outside is that the latter bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d locally'. In short, the clause says: levy of tax on both ought to be at the same rate. This was and is a ringing declaration against the States creating what may be called 'tax barriers'-or 'fiscal barriers', as they may be called-at or along their boundaries, in the interest of freedom of trade, commerce and intercourse throughout the territory of India guaranteed by article 301." Once the disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
