https://www.taxtmi.com/caselaws?id=127521 A hire-purchase arrangement in which property passes only on exercise of an option to buy was held not to be a sale in the legal sense of "sale of goods"; the taxing Legislature could not expand the constitutional meaning of sale by deeming such transactions taxable, so the sales-tax levy was unsustainable. Where recovery was threatened on a levy alleged to be without constitutional or legal authority, writ jurisdiction under Article 226 remained available, and the assessee was not required to await recovery proceedings. The demand on the hire-purchase transactions was therefore not enforceable, and recovery was restrained. en-us Fri, 04 May 1956 00:00:00 +0530 Mon, 11 Mar 2013 16:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127521 A hire-purchase arrangement in which property passes only on exercise of an option to buy was held not to be a sale in the legal sense of "sale of goods"; the taxing Legislature could not expand the constitutional meaning of sale by deeming such transactions taxable, so the sales-tax levy was unsustainable. Where recovery was threatened on a levy alleged to be without constitutional or legal authority, writ jurisdiction under Article 226 remained available, and the assessee was not required to await recovery proceedings. The demand on the hire-purchase transactions was therefore not enforceable, and recovery was restrained. Case-Laws VAT and Sales Tax Fri, 04 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127521