Levy of restriction under Article 304 of Constitution didn’t apply to goods imported from outside India

Tai Industries Ltd Vs State of Tamilnadu (Madras High Court)

Conclusion: Article 304 of the Constitution applies only to goods imported from other states or union territories and not to goods imported from outside India. Where goods imported after having been released from customs barriers were not immune from any kind of State taxation, States were free to levy taxes on goods imported into the State.

Held: Assessee was importing food products like Sherbet from the Kingdom of Bhutan. As per assessee he would fall under Section 3(2-C) of the

Please become a Premium member. If you are already a Premium member, login here to access the full content.