Alphaland, Betaland and Gammaland are all WTO Members. Deltaland and Kappaland are not members of the WTO. The following trade related development has taken place:

In the past, Gammaland used to apply a sales tax of 20% on mobile smart phones and computer tablets. Recently, the authorities in Gammaland have made modifications to the tax law. The revised tax law now imposes a sales tax of 5% on smart phones and a sales tax of 20% on computer tablets. In Gammaland, there is a significant smart phone manufacturing industry. Tablet computers are imported from Betaland and Deltaland. You are required to advise Betaland and Deltaland whether Gammaland's actions are consistent with WTO rules.

In your answer you must:

Correctly identify the WTO rules which are in issue Explain the WTO rules Apply the WTO rules to the fact given Present a clear and well-developed assessment of all relevant issues raised in the question.