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1989 (12) TMI 290 - SC - VAT and Sales TaxValidity of an amendment to the Schedule to the Andhra Pradesh General Sales Tax Act, 1957 challenged Held that:- Appeal dismissed. In the instant case the tax is at the same rate and, hence, tax cannot be said to be higher in the case of imported goods. When the rate is applied the resulting tax may be somewhat higher but that does not contravene the equality contemplated by article 304 of the Constitution. In the facts and the circumstances of the case, there is no ground to complain about the breach of article 14 of the Constitution.
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