https://www.taxtmi.com/caselaws?id=127320 A sales tax imposed on turnover from goods sold for export was not treated as an export duty under Entry 44 of List I of the Government of India Act, 1935. The Court reasoned that sales tax is levied on the transaction of sale, whereas an export duty is levied on goods by reference to export; the taxable event, therefore, remained the sale and not the export. On that basis, the levy was upheld as outside the scope of Entry 44, and the challenge failed. en-us Thu, 18 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 13:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127320 A sales tax imposed on turnover from goods sold for export was not treated as an export duty under Entry 44 of List I of the Government of India Act, 1935. The Court reasoned that sales tax is levied on the transaction of sale, whereas an export duty is levied on goods by reference to export; the taxable event, therefore, remained the sale and not the export. On that basis, the levy was upheld as outside the scope of Entry 44, and the challenge failed. Case-Laws VAT and Sales Tax Thu, 18 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127320