https://www.taxtmi.com/caselaws?id=127251 Sales tax liability on rubber-sheet sales to customers outside the State depended on the constitutional character of the transactions under Article 286. If the sales were outside the State within clause (1)(a), or fell within the Explanation, they remained immune from tax; if they attracted clause (2), tax liability could arise. Because the facts needed to classify the transactions had not been properly ascertained, the record was insufficient to sustain the assessment order. The assessment was quashed and the matter remitted to the Sales Tax Officer for fresh disposal in accordance with law. en-us Thu, 02 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 11:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127251 Sales tax liability on rubber-sheet sales to customers outside the State depended on the constitutional character of the transactions under Article 286. If the sales were outside the State within clause (1)(a), or fell within the Explanation, they remained immune from tax; if they attracted clause (2), tax liability could arise. Because the facts needed to classify the transactions had not been properly ascertained, the record was insufficient to sustain the assessment order. The assessment was quashed and the matter remitted to the Sales Tax Officer for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Thu, 02 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127251