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TMI Blog1991 (8) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... rit 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 specified in Schedule I appended to the S.R.O. and the tax payable by per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 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 case of the appellants that the general rate of tax applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the light of the above principle, we are of the view that the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Act. The observations contained in paragraph 12, in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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