https://www.taxtmi.com/caselaws?id=99733 Article 286(1) barred State tax on sales outside the State, and the Explanation applied only where goods were actually delivered for consumption in that State. The Supreme Court of India explained that "actual delivery" means physical or effective delivery placing the goods in the purchaser's possession, not constructive or symbolic delivery through transfer of railway receipts or other documents of title. Section 39 of the Sale of Goods Act could not control that constitutional expression. On that reasoning, handing over railway receipts within Andhra did not localise the jute sales in that State, and Andhra had no authority to levy sales tax on those transactions. en-us Thu, 06 Feb 1964 00:00:00 +0530 Mon, 23 Sep 2013 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99733 Article 286(1) barred State tax on sales outside the State, and the Explanation applied only where goods were actually delivered for consumption in that State. The Supreme Court of India explained that "actual delivery" means physical or effective delivery placing the goods in the purchaser's possession, not constructive or symbolic delivery through transfer of railway receipts or other documents of title. Section 39 of the Sale of Goods Act could not control that constitutional expression. On that reasoning, handing over railway receipts within Andhra did not localise the jute sales in that State, and Andhra had no authority to levy sales tax on those transactions. Case-Laws VAT and Sales Tax Thu, 06 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99733