https://www.taxtmi.com/caselaws?id=100160 Sales of petrol moved from Punjab to Jammu and Kashmir under the contract were treated as inter-State sales under Article 286, so State taxation was barred while the constitutional prohibition remained in force. The Sales Tax Laws Validation Act, 1956 retrospectively removed that bar for the specified earlier period, and Section 3 of the Jammu and Kashmir Motor Spirit (Taxation of Sales) Act, 2005 was held wide enough to tax those validated sales without a place of business or storage depot in the State. A composite assessment covering taxable and non-taxable periods was severable, so the valid portion survived while the exempt portion was restrained. en-us Fri, 17 Dec 1965 00:00:00 +0530 Thu, 10 Dec 2015 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100160 Sales of petrol moved from Punjab to Jammu and Kashmir under the contract were treated as inter-State sales under Article 286, so State taxation was barred while the constitutional prohibition remained in force. The Sales Tax Laws Validation Act, 1956 retrospectively removed that bar for the specified earlier period, and Section 3 of the Jammu and Kashmir Motor Spirit (Taxation of Sales) Act, 2005 was held wide enough to tax those validated sales without a place of business or storage depot in the State. A composite assessment covering taxable and non-taxable periods was severable, so the valid portion survived while the exempt portion was restrained. Case-Laws VAT and Sales Tax Fri, 17 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100160