https://www.taxtmi.com/caselaws?id=98767 Constitutional writ jurisdiction remains available where tax proceedings rest on a challenged assumption of jurisdiction, despite statutory appellate or revisional remedies. The Explanation to Article 286(1)(a) was construed by the majority as a legal fiction that localises sales in the State where goods are delivered for consumption, enabling that State to tax them. Article 286(2) was treated as operating in a different field and not barring taxation of such localised sales. On that basis, the Bihar Sales Tax Act could apply to non-resident dealers, including registration and assessment requirements, where goods were delivered in Bihar for consumption. The dissent regarded Article 286(2) as an absolute bar on State taxation of inter-State sales pending parliamentary action. en-us Tue, 06 Sep 1955 00:00:00 +0530 Tue, 28 Oct 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98767 Constitutional writ jurisdiction remains available where tax proceedings rest on a challenged assumption of jurisdiction, despite statutory appellate or revisional remedies. The Explanation to Article 286(1)(a) was construed by the majority as a legal fiction that localises sales in the State where goods are delivered for consumption, enabling that State to tax them. Article 286(2) was treated as operating in a different field and not barring taxation of such localised sales. On that basis, the Bihar Sales Tax Act could apply to non-resident dealers, including registration and assessment requirements, where goods were delivered in Bihar for consumption. The dissent regarded Article 286(2) as an absolute bar on State taxation of inter-State sales pending parliamentary action. Case-Laws VAT and Sales Tax Tue, 06 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98767