https://www.taxtmi.com/caselaws?id=105250 Electricity supplied under prior contracts to buyers in another State was treated as an inter-State sale because electricity is goods and its movement across State boundaries brought the transaction within the Central Sales Tax Act. The State could not tax such supplies merely because the generating station was located within its territory, as Articles 269 and 286 impose independent constitutional limits. A State also could not fix the situs of sale by statutory definition of consumer or territorial nexus so as to convert an inter-State sale into an intra-State sale. The levy and demand were therefore invalid to the extent they applied to inter-State supplies. en-us Mon, 22 Apr 2002 00:00:00 +0530 Tue, 30 Dec 2025 14:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105250 Electricity supplied under prior contracts to buyers in another State was treated as an inter-State sale because electricity is goods and its movement across State boundaries brought the transaction within the Central Sales Tax Act. The State could not tax such supplies merely because the generating station was located within its territory, as Articles 269 and 286 impose independent constitutional limits. A State also could not fix the situs of sale by statutory definition of consumer or territorial nexus so as to convert an inter-State sale into an intra-State sale. The levy and demand were therefore invalid to the extent they applied to inter-State supplies. Case-Laws VAT / Sales Tax Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105250