https://www.taxtmi.com/caselaws?id=127445 A taxing notification under section 4(1) of the Orissa Sales Tax Act had to conform strictly to the statutory turnover year tied to commencement of the Act, and a notification fixing an inconsistent year was invalid, leaving no basis for pre-Constitution sales tax liability. Sales made after the Constitution's commencement, on facts showing inter-State elements and delivery for consumption outside Orissa, were protected by Article 286 and could not be taxed by the State. The later amendment to the sales tax law could not expand taxing power beyond the constitutional restriction, so the assessment failed for the entire period. en-us Fri, 22 Apr 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127445 A taxing notification under section 4(1) of the Orissa Sales Tax Act had to conform strictly to the statutory turnover year tied to commencement of the Act, and a notification fixing an inconsistent year was invalid, leaving no basis for pre-Constitution sales tax liability. Sales made after the Constitution's commencement, on facts showing inter-State elements and delivery for consumption outside Orissa, were protected by Article 286 and could not be taxed by the State. The later amendment to the sales tax law could not expand taxing power beyond the constitutional restriction, so the assessment failed for the entire period. Case-Laws VAT and Sales Tax Fri, 22 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127445