https://www.taxtmi.com/caselaws?id=104038 The Supreme Court of India clarified the application of Articles 286 and 269 of the Constitution and the Central Sales Tax Act, emphasizing that inter-State sales must be taxed in the State from which the movement of goods commences. The judgment addressed double taxation issues, directing adjustments between States for proper tax collection. In the specific case of BHEL, the Court found that sales to NALCO and NTPC constituted inter-State sales. The dispute with the State of Orissa was remanded for reconsideration, with the Court providing clear legal principles for determining inter-State and intra-State sales, ensuring uniform application of the law. en-us Thu, 18 Apr 1996 00:00:00 +0530 Sat, 28 Jun 2014 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104038 The Supreme Court of India clarified the application of Articles 286 and 269 of the Constitution and the Central Sales Tax Act, emphasizing that inter-State sales must be taxed in the State from which the movement of goods commences. The judgment addressed double taxation issues, directing adjustments between States for proper tax collection. In the specific case of BHEL, the Court found that sales to NALCO and NTPC constituted inter-State sales. The dispute with the State of Orissa was remanded for reconsideration, with the Court providing clear legal principles for determining inter-State and intra-State sales, ensuring uniform application of the law. Case-Laws VAT and Sales Tax Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104038