Rebate of purchase tax on flyash granted to cement units located in UP is voilative of article 301

CST & VAT : Grant of "rebate of tax" on fly-ash purchased from State of Uttar Pradesh by units/plants located in State of Uttar Pradesh but not to units/plants located in other States for cement sold in State of Uttar Pradesh is violative of Article 301, read with article 304(a); such rebate is available to units/plants located in other States