https://www.taxtmi.com/caselaws?id=105772 State taxing power is confined by the constitutional distribution of legislative competence, so a fiscal provision cannot operate against inter-State transactions that fall outside State jurisdiction. The doctrine of reading down applies only where statutory language is reasonably capable of more than one meaning; it cannot be used to rewrite a clear provision or to confer an unexpressed restriction. The nature of the transaction must first be determined on evidence, and if it is inter-State, the State levy cannot apply. On that basis, section 8-E could not be sustained to cover inter-State sales or purchases. en-us Wed, 02 Aug 2006 00:00:00 +0530 Thu, 10 Dec 2015 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105772 State taxing power is confined by the constitutional distribution of legislative competence, so a fiscal provision cannot operate against inter-State transactions that fall outside State jurisdiction. The doctrine of reading down applies only where statutory language is reasonably capable of more than one meaning; it cannot be used to rewrite a clear provision or to confer an unexpressed restriction. The nature of the transaction must first be determined on evidence, and if it is inter-State, the State levy cannot apply. On that basis, section 8-E could not be sustained to cover inter-State sales or purchases. Case-Laws VAT and Sales Tax Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105772