https://www.taxtmi.com/caselaws?id=100706 Delivery of goods outside the State for consumption in that State was treated as sufficient to attract the Article 286(1)(a) exemption; proof of actual consumption after delivery was not required, and the sales tax levy on the relevant post-Constitution sales was unlawful. Where a composite assessment covered both lawful and unlawful periods, the invalid part could be severed if the turnover for each period was ascertainable. The assessment was therefore set aside only to the extent of the wrongly included taxable period, while the lawful portion was preserved and the illegally collected tax for the exempt period was refundable with interest. en-us Fri, 01 Aug 1969 00:00:00 +0530 Thu, 19 Sep 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100706 Delivery of goods outside the State for consumption in that State was treated as sufficient to attract the Article 286(1)(a) exemption; proof of actual consumption after delivery was not required, and the sales tax levy on the relevant post-Constitution sales was unlawful. Where a composite assessment covered both lawful and unlawful periods, the invalid part could be severed if the turnover for each period was ascertainable. The assessment was therefore set aside only to the extent of the wrongly included taxable period, while the lawful portion was preserved and the illegally collected tax for the exempt period was refundable with interest. Case-Laws VAT and Sales Tax Fri, 01 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100706