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TMI Blog2017 (3) TMI 1916X X X X Extracts X X X X X X X X Extracts X X X X ..... right to design their fiscal legislations to ensure that the tax burden on goods imported from other States and goods produced within the State fall equally. Such measures if taken would not contravene Article 304(a) of the Constitution. The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters, and the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly. CIVIL APPEAL NO(S).7124-7130/2017 (Arising out Special Leave Petition(C) No(s).30534-30540/2008) Delay condoned. Leave granted. By the impugned judgment dated February 18, 2008 passed by the High Court of Orissa, the High Court has decided the issues in the following manner: 28. To sum up, we are of the opinion that the State has the following three alternatives t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the goods imported from other States and similar goods manufactured or produced within the State entering into a local area. However, the scope of clause(a) of Article 304 is limited to the extent that the State cannot impose tax on the goods imported from other States and are not manufactured or produced within that State; (iii) If the tax is imposed following the provisions of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, no tax can be imposed on those goods imported from outside the State which are not manufactured or produced in the State of Orissa. However, we do not find any discrimination in the provisions of the Act between the goods imported from outside the State and those manufactured or produced in the State of Orissa and are brought into the local area within a State. In this regard, the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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