https://www.taxtmi.com/caselaws?id=127540 Article 286 barred a State from levying sales tax on transactions completed outside the State but involving delivery and consumption within it where the sales formed part of inter-State trade. The traders had no place of business in Uttar Pradesh, the orders were accepted outside the State, and the attempted assessment was therefore treated as without jurisdiction. On that basis, the constitutional objection was upheld and the plea that the challenge was premature was rejected. The petitioners were entitled to mandamus restraining the sales tax authorities from proceeding under the U.P. Sales Tax Act. en-us Thu, 03 Nov 1955 00:00:00 +0530 Tue, 12 Mar 2013 10:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127540 Article 286 barred a State from levying sales tax on transactions completed outside the State but involving delivery and consumption within it where the sales formed part of inter-State trade. The traders had no place of business in Uttar Pradesh, the orders were accepted outside the State, and the attempted assessment was therefore treated as without jurisdiction. On that basis, the constitutional objection was upheld and the plea that the challenge was premature was rejected. The petitioners were entitled to mandamus restraining the sales tax authorities from proceeding under the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 03 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127540