https://www.taxtmi.com/caselaws?id=127272 The article examines whether the Bombay Sales Tax Act, 1952 exceeded the State Legislature's taxing power because its wide definition of "sale" and connected machinery provisions treated constitutionally prohibited transactions as taxable turnover. It explains that Article 286 limits State taxation of sales outside the State, in the course of import or export, and in inter-State trade or commerce, and that the explanation to Article 286(1)(a) deems a sale to be inside only the State of actual delivery for consumption. On that construction, the Act did not exclude barred sales, the rules could not cure the defect, and severance was not possible; the Act was therefore concluded to be ultra vires and invalid in 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 The article examines whether the Bombay Sales Tax Act, 1952 exceeded the State Legislature's taxing power because its wide definition of "sale" and connected machinery provisions treated constitutionally prohibited transactions as taxable turnover. It explains that Article 286 limits State taxation of sales outside the State, in the course of import or export, and in inter-State trade or commerce, and that the explanation to Article 286(1)(a) deems a sale to be inside only the State of actual delivery for consumption. On that construction, the Act did not exclude barred sales, the rules could not cure the defect, and severance was not possible; the Act was therefore concluded to be ultra vires and invalid in entirety. Case-Laws VAT and Sales Tax Thu, 11 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127272