https://www.taxtmi.com/caselaws?id=127348 The court held that sales tax could not be imposed on sales where delivery occurred outside Uttar Pradesh as per Article 286(1)(a) of the Indian Constitution. The Sales Tax Officer and appellate authority erred in their assessment, misinterpreting the law. The President's order under Article 286(2) did not validate the tax imposition on such sales. The court clarified that Article 286 applies to pre-existing laws, rendering the provision in the U.P. Sales Tax Act void. The petition was allowed, sales tax orders were quashed, and the petitioner was awarded costs and entitled to seek a tax refund. en-us Sat, 28 Aug 1954 00:00:00 +0530 Thu, 07 Mar 2013 17:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127348 The court held that sales tax could not be imposed on sales where delivery occurred outside Uttar Pradesh as per Article 286(1)(a) of the Indian Constitution. The Sales Tax Officer and appellate authority erred in their assessment, misinterpreting the law. The President's order under Article 286(2) did not validate the tax imposition on such sales. The court clarified that Article 286 applies to pre-existing laws, rendering the provision in the U.P. Sales Tax Act void. The petition was allowed, sales tax orders were quashed, and the petitioner was awarded costs and entitled to seek a tax refund. Case-Laws VAT and Sales Tax Sat, 28 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127348