https://www.taxtmi.com/caselaws?id=127272 Article 286 restricted State sales-tax powers by excluding sales outside the State, import or export sales, and inter-State sales from taxation. Its delivery-for-consumption explanation treated a sale as occurring inside only the State of actual delivery and outside every other State. The Bombay Sales Tax Act, 1952 defined sale and turnover broadly without excluding these constitutionally protected transactions. Rules could not cure that excess or justify rewriting the statutory definition. Because the invalid assumption of taxing power permeated the scheme, the Act was treated as inseverable and invalid in its entirety. en-us Thu, 11 Dec 1952 00:00:00 +0530 Wed, 06 Mar 2013 14:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127272 Article 286 restricted State sales-tax powers by excluding sales outside the State, import or export sales, and inter-State sales from taxation. Its delivery-for-consumption explanation treated a sale as occurring inside only the State of actual delivery and outside every other State. The Bombay Sales Tax Act, 1952 defined sale and turnover broadly without excluding these constitutionally protected transactions. Rules could not cure that excess or justify rewriting the statutory definition. Because the invalid assumption of taxing power permeated the scheme, the Act was treated as inseverable and invalid in its entirety. Case-Laws VAT and Sales Tax Thu, 11 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127272