https://www.taxtmi.com/caselaws?id=99311 Pre-Constitution sales tax assessments for the quarters ending on 31 December 1949 were treated as valid because the earlier challenge to the extension notification could not stand after the connected Supreme Court decision. Post-Constitution turnover was held outside Orissa's taxing power under Article 286(1)(a) because the goods were delivered outside the State for consumption in the delivery State, so sales tax was not payable for those quarters. The direction to refund fees realised under rule 59 of the Orissa Sales Tax Rules, 1947, was also set aside because the validity of those fees had already been affirmed. en-us Tue, 20 Sep 1960 00:00:00 +0530 Wed, 25 Sep 2013 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99311 Pre-Constitution sales tax assessments for the quarters ending on 31 December 1949 were treated as valid because the earlier challenge to the extension notification could not stand after the connected Supreme Court decision. Post-Constitution turnover was held outside Orissa's taxing power under Article 286(1)(a) because the goods were delivered outside the State for consumption in the delivery State, so sales tax was not payable for those quarters. The direction to refund fees realised under rule 59 of the Orissa Sales Tax Rules, 1947, was also set aside because the validity of those fees had already been affirmed. Case-Laws VAT and Sales Tax Tue, 20 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99311