https://www.taxtmi.com/caselaws?id=99005 A taxing notification under section 4(1) of the Orissa Sales Tax Act was upheld in part because the valid appointment of the commencement date was severable from the erroneous reference to the wrong turnover year. The invalid portion was treated as inoperative, leaving the charging provision effective for the pre-Constitution period, and the pre-Constitution assessments were sustained. For the post-Constitution quarters, sales delivered for consumption outside Orissa fell within the constitutional and statutory prohibition on State taxation, so the assessments were without jurisdiction and remained set aside. en-us Tue, 15 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99005 A taxing notification under section 4(1) of the Orissa Sales Tax Act was upheld in part because the valid appointment of the commencement date was severable from the erroneous reference to the wrong turnover year. The invalid portion was treated as inoperative, leaving the charging provision effective for the pre-Constitution period, and the pre-Constitution assessments were sustained. For the post-Constitution quarters, sales delivered for consumption outside Orissa fell within the constitutional and statutory prohibition on State taxation, so the assessments were without jurisdiction and remained set aside. Case-Laws VAT and Sales Tax Tue, 15 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99005