https://www.taxtmi.com/caselaws?id=100503 The constitutional bar in Article 286(1)(a) remained independent of Article 286(2), so the Sales Tax Laws Validation Act, 1956 did not authorise Madras to tax sales where goods were delivered outside the State for consumption there, despite the statutory explanation in section 2(h) of the Madras General Sales Tax Act, 1939. The court also treated the challenge to affidavits received in revision under section 38 of the Madras General Sales Tax Act, 1959 as unsustainable because no objection had been raised before the High Court. The State's appeals therefore failed and the exemption from tax was sustained. en-us Wed, 30 Aug 1967 00:00:00 +0530 Fri, 20 Sep 2013 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100503 The constitutional bar in Article 286(1)(a) remained independent of Article 286(2), so the Sales Tax Laws Validation Act, 1956 did not authorise Madras to tax sales where goods were delivered outside the State for consumption there, despite the statutory explanation in section 2(h) of the Madras General Sales Tax Act, 1939. The court also treated the challenge to affidavits received in revision under section 38 of the Madras General Sales Tax Act, 1959 as unsustainable because no objection had been raised before the High Court. The State's appeals therefore failed and the exemption from tax was sustained. Case-Laws VAT and Sales Tax Wed, 30 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100503