https://www.taxtmi.com/caselaws?id=127243 Article 286(1)(a) barred Orissa from levying sales tax on sales where goods were booked in the State but delivered outside the State for consumption. The inter-State character of the transaction meant that the place where property passed was immaterial; what controlled was that the cocoanuts were delivered outside Orissa and not for consumption within the State. On those admitted facts, Orissa lacked taxing jurisdiction over the sales, and the constitutional challenge succeeded. en-us Mon, 20 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127243 Article 286(1)(a) barred Orissa from levying sales tax on sales where goods were booked in the State but delivered outside the State for consumption. The inter-State character of the transaction meant that the place where property passed was immaterial; what controlled was that the cocoanuts were delivered outside Orissa and not for consumption within the State. On those admitted facts, Orissa lacked taxing jurisdiction over the sales, and the constitutional challenge succeeded. Case-Laws VAT and Sales Tax Mon, 20 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127243