https://www.taxtmi.com/caselaws?id=98768 Article 286(1)(a) and Article 286(2) were treated as operating in distinct constitutional fields: the proviso to Article 286(2) and the Presidential order under it were held not to lift the separate ban on taxing sales fictionally taken outside the State under Article 286(1)(a) and its Explanation, so the post-Constitution levy was unsustainable. The assessment was also composite and inseverable, covering pre-Constitution and post-Constitution periods in one demand; once part of the levy failed, the entire assessment was set aside and the matters remitted for fresh assessment in accordance with law. en-us Tue, 20 Sep 1955 00:00:00 +0530 Thu, 26 Mar 2015 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98768 Article 286(1)(a) and Article 286(2) were treated as operating in distinct constitutional fields: the proviso to Article 286(2) and the Presidential order under it were held not to lift the separate ban on taxing sales fictionally taken outside the State under Article 286(1)(a) and its Explanation, so the post-Constitution levy was unsustainable. The assessment was also composite and inseverable, covering pre-Constitution and post-Constitution periods in one demand; once part of the levy failed, the entire assessment was set aside and the matters remitted for fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 20 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98768