https://www.taxtmi.com/caselaws?id=127127 Sales tax on goods purchased within Vindhya Pradesh and immediately exported for consumption outside the State was discussed in light of Article 286 and the President's Sales Tax Order C.O. No. 7 of 26-1-1950. The controlling principle was that transitional protection under the saving order applied only where the same sales tax was actually being levied before the Constitution commenced; a different impost could not be treated as equivalent merely because its economic incidence resembled sales tax. The text distinguishes sales tax, which is triggered by transfer of ownership, from customs duty, which depends on movement or location of goods. It also notes that anti-evasion safeguards may be adopted, but they do not validate an otherwise unlawful levy. en-us Mon, 11 Dec 1950 00:00:00 +0530 Tue, 26 Feb 2013 18:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127127 Sales tax on goods purchased within Vindhya Pradesh and immediately exported for consumption outside the State was discussed in light of Article 286 and the President's Sales Tax Order C.O. No. 7 of 26-1-1950. The controlling principle was that transitional protection under the saving order applied only where the same sales tax was actually being levied before the Constitution commenced; a different impost could not be treated as equivalent merely because its economic incidence resembled sales tax. The text distinguishes sales tax, which is triggered by transfer of ownership, from customs duty, which depends on movement or location of goods. It also notes that anti-evasion safeguards may be adopted, but they do not validate an otherwise unlawful levy. Case-Laws VAT and Sales Tax Mon, 11 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127127