https://www.taxtmi.com/caselaws?id=99454 The Supreme Court clarified that sales where goods were delivered outside Bihar for consumption in the State of first destination are exempt from sales tax by Bihar under Article 286(1)(a) of the Constitution. Actual consumption in the State of first destination is not required to claim exemption. The Court emphasized the intent to prevent multiple taxation and held that Bihar cannot tax such transactions. The Bihar Sales Tax Act aligns with Article 286 restrictions. The appellant was granted exemption without proving actual consumption, modifying the High Court's order. The appeal was dismissed with no costs awarded. en-us Mon, 07 Nov 1960 00:00:00 +0530 Fri, 05 Sep 2014 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99454 The Supreme Court clarified that sales where goods were delivered outside Bihar for consumption in the State of first destination are exempt from sales tax by Bihar under Article 286(1)(a) of the Constitution. Actual consumption in the State of first destination is not required to claim exemption. The Court emphasized the intent to prevent multiple taxation and held that Bihar cannot tax such transactions. The Bihar Sales Tax Act aligns with Article 286 restrictions. The appellant was granted exemption without proving actual consumption, modifying the High Court's order. The appeal was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Mon, 07 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99454