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    <title>1962 (8) TMI 42 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=99596</link>
    <description>The Supreme Court held that the sales transactions in question were inter-State sales, not intra-State as previously determined. The Court found that Article 286(2) of the Constitution exempted these sales from state taxation, rendering the imposition of sales tax by the State of Mysore unconstitutional. The appellants succeeded in their writ petition, with the Court ruling the sales tax imposition illegal for most of the assessment year. The judgment underscored the protection against state taxation for inter-State sales and awarded partial costs to the appellants.</description>
    <language>en-us</language>
    <pubDate>Tue, 28 Aug 1962 00:00:00 +0530</pubDate>
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      <title>1962 (8) TMI 42 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=99596</link>
      <description>The Supreme Court held that the sales transactions in question were inter-State sales, not intra-State as previously determined. The Court found that Article 286(2) of the Constitution exempted these sales from state taxation, rendering the imposition of sales tax by the State of Mysore unconstitutional. The appellants succeeded in their writ petition, with the Court ruling the sales tax imposition illegal for most of the assessment year. The judgment underscored the protection against state taxation for inter-State sales and awarded partial costs to the appellants.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 28 Aug 1962 00:00:00 +0530</pubDate>
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