SRI DOKI CHINA GURUVULU SON & CO. AND ANR. vs GOVT. OF ANDHRA PRADESH AND ANR.

The Supreme Court upheld the amendment to the Andhra Pradesh Sales Tax Act, 1957, which subjected tamarind purchased from outside the State to sales tax at the point of first sale in the State, distinguishing it from tamarind produced within the State. The Court found no violation of Articles 304(a) and 14 of the Constitution, as both categories of tamarind were taxed uniformly, and any price difference was due to market conditions rather than discriminatory taxation. The appeal was dismissed, affirming the High Court's decision that the amendment did not result in double taxation or discrimination.