https://www.taxtmi.com/caselaws?id=101981 The Supreme Court held that the sales of naphtha by IOC to the 5th respondent were inter-State sales, not subject to U.P. sales tax. Bihar authorities had jurisdiction to levy sales tax, leading to the quashing of U.P. assessment orders. The assessments violated fundamental rights under Articles 19 and 31, with the Court directing U.P. to refund sales tax collected from IOC. The writ petition under Article 32 was deemed maintainable despite the repeal of Article 31. The Court ruled in favor of IOC, quashing assessment orders and directing U.P. to cease levying sales tax on the inter-State sales. en-us Wed, 10 Sep 1980 00:00:00 +0530 Fri, 09 Oct 2015 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101981 The Supreme Court held that the sales of naphtha by IOC to the 5th respondent were inter-State sales, not subject to U.P. sales tax. Bihar authorities had jurisdiction to levy sales tax, leading to the quashing of U.P. assessment orders. The assessments violated fundamental rights under Articles 19 and 31, with the Court directing U.P. to refund sales tax collected from IOC. The writ petition under Article 32 was deemed maintainable despite the repeal of Article 31. The Court ruled in favor of IOC, quashing assessment orders and directing U.P. to cease levying sales tax on the inter-State sales. Case-Laws VAT and Sales Tax Wed, 10 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101981