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1997 (3) TMI 516 - SC - VAT and Sales TaxWhether the considerations alone can be regarded as sufficient to make the impugned notifications immune from the challenge of hostile discrimination? Held that:- Appeal allowed. The justification advanced by the State of Rajasthan that as a result of the impugned notifications the State revenue had increased and thus they were beneficial to the State revenue, is not valid as the said notifications had the effect of creating a preference to cement manufactured and sold in Rajasthan and disadvantage for the sale of cement manufactured and sold in Gujarat and thus had the direct and immediate adverse effect on the free flow of trade. The said notifications, by dispensing with the requirement of furnishing declaration in C form, had the effect of facilitating evasion of payment of tax and were, therefore, also violative of the scheme of the constitutional provisions contained in Chapter XIII. Therefore, hold that the impugned notifications were void and, therefore, they are hereby quashed.
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