Tax Exemption for Local Goods Without Stated Justification Violates Article 304(a): Supreme Court

The Supreme Court of India, in a significant ruling on inter-state trade, has quashed a notification issued by the Government of Rajasthan that granted a full exemption from Value Added Tax (VAT) to locally manufactured asbestos cement products. A bench comprising Justice B.V. Nagarathna and Justice K.V. Viswanathan held that the exemption, which was not

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