https://www.taxtmi.com/caselaws?id=127539 Cotton purchase turnover of a spinning mill was held taxable under the Madras General Sales Tax Act because the charging scheme, read with the statutory definition of sale and the rules, brought the purchases within the purchase-point levy. The constitutional objection under Article 286(2) did not defeat the levy, as section 22 had already adapted the State law to the constitutional restrictions and the Sales Tax Laws Validation Ordinance, III of 1956 retrospectively removed the inter-State trade impediment for the relevant period. On the facts, the cotton was delivered in the State for consumption there, so the validated levy applied and the challenge failed. en-us Mon, 16 Apr 1956 00:00:00 +0530 Tue, 12 Mar 2013 10:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127539 Cotton purchase turnover of a spinning mill was held taxable under the Madras General Sales Tax Act because the charging scheme, read with the statutory definition of sale and the rules, brought the purchases within the purchase-point levy. The constitutional objection under Article 286(2) did not defeat the levy, as section 22 had already adapted the State law to the constitutional restrictions and the Sales Tax Laws Validation Ordinance, III of 1956 retrospectively removed the inter-State trade impediment for the relevant period. On the facts, the cotton was delivered in the State for consumption there, so the validated levy applied and the challenge failed. Case-Laws VAT and Sales Tax Mon, 16 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127539