https://www.taxtmi.com/caselaws?id=100309 The Supreme Court allowed the appeals, ruling that sales of sleepers were not taxable by the State of Madhya Pradesh as they fell under the Explanation to Article 286(1)(a). The Court held that actual delivery occurred at the destination upon final acceptance by the consignee, outside Madhya Pradesh, as per the contract terms. This decision aligned with previous interpretations of similar legal provisions and aimed to prevent multiple taxation on the same transaction. en-us Wed, 01 Feb 1967 00:00:00 +0530 Sat, 21 Sep 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100309 The Supreme Court allowed the appeals, ruling that sales of sleepers were not taxable by the State of Madhya Pradesh as they fell under the Explanation to Article 286(1)(a). The Court held that actual delivery occurred at the destination upon final acceptance by the consignee, outside Madhya Pradesh, as per the contract terms. This decision aligned with previous interpretations of similar legal provisions and aimed to prevent multiple taxation on the same transaction. Case-Laws VAT and Sales Tax Wed, 01 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100309