https://www.taxtmi.com/caselaws?id=127199 Sales tax immunity under Article 286 was confined to transactions directly in the actual course of export or import, so antecedent purchases made before export were not exempt. The Explanation to Article 286(1)(a) was treated as enlarging taxing power by deeming a sale to occur where goods are actually delivered for consumption; physical delivery, not constructive delivery, controlled. Purchases concluded outside Madras but actually delivered in Madras were therefore taxable. The Court also rejected the claim that the turnover and assessment rules were void in full merely because some applications became unconstitutional, sustaining the levy to the extent authorised by law. en-us Tue, 09 Sep 1952 00:00:00 +0530 Thu, 19 Jun 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127199 Sales tax immunity under Article 286 was confined to transactions directly in the actual course of export or import, so antecedent purchases made before export were not exempt. The Explanation to Article 286(1)(a) was treated as enlarging taxing power by deeming a sale to occur where goods are actually delivered for consumption; physical delivery, not constructive delivery, controlled. Purchases concluded outside Madras but actually delivered in Madras were therefore taxable. The Court also rejected the claim that the turnover and assessment rules were void in full merely because some applications became unconstitutional, sustaining the levy to the extent authorised by law. Case-Laws VAT / Sales Tax Tue, 09 Sep 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127199