https://www.taxtmi.com/caselaws?id=99486 The Supreme Court upheld the High Court's decision to dismiss the petitions regarding the levy of sales tax under the Bihar Sales Tax Act for the financial years 1949-50 and 1950-51. The Court ruled that sales resulting in delivery outside Bihar were subject to tax as they were completed within Bihar. The Court clarified that the United Motors case only exempted sales where goods were delivered for consumption in the State of first delivery, not for consumption in other States. Therefore, the Board of Revenue's orders did not exempt the latter type of sales from tax liability. en-us Wed, 26 Oct 1960 00:00:00 +0530 Thu, 18 Oct 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99486 The Supreme Court upheld the High Court's decision to dismiss the petitions regarding the levy of sales tax under the Bihar Sales Tax Act for the financial years 1949-50 and 1950-51. The Court ruled that sales resulting in delivery outside Bihar were subject to tax as they were completed within Bihar. The Court clarified that the United Motors case only exempted sales where goods were delivered for consumption in the State of first delivery, not for consumption in other States. Therefore, the Board of Revenue's orders did not exempt the latter type of sales from tax liability. Case-Laws VAT and Sales Tax Wed, 26 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99486