https://www.taxtmi.com/caselaws?id=98770 Tobacco purchases moving from Bombay to Madhya Pradesh for bidi manufacture were treated as transactions in the course of inter-State trade or commerce, because the cross-border movement was an integral and necessary part of the dealings; the State could not tax them once the constitutional bar in Article 286(2) applied. Declarations under the sales tax rules also could not sustain purchase-tax liability under section 4(6), because a statutory declaration cannot create liability where the Constitution already immunises the transaction. The State was therefore restrained from enforcing the levy on the purchase price of the goods. en-us Tue, 20 Sep 1955 00:00:00 +0530 Tue, 09 Sep 2014 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98770 Tobacco purchases moving from Bombay to Madhya Pradesh for bidi manufacture were treated as transactions in the course of inter-State trade or commerce, because the cross-border movement was an integral and necessary part of the dealings; the State could not tax them once the constitutional bar in Article 286(2) applied. Declarations under the sales tax rules also could not sustain purchase-tax liability under section 4(6), because a statutory declaration cannot create liability where the Constitution already immunises the transaction. The State was therefore restrained from enforcing the levy on the purchase price of the goods. Case-Laws VAT and Sales Tax Tue, 20 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98770