https://www.taxtmi.com/caselaws?id=127549 State taxation of the second category of inter-State sales was upheld because the levy was supported by the President's Sales Tax Continuance Order, 1950 and section 2 of the Sales Tax Laws Validation Act, 1956, which validated such taxation for the relevant period. Article 286(2) was treated as distinct from the restriction in Article 286(1)(a), so the earlier prohibition on outside sales did not control these transactions. Territorial nexus was also found to exist because the goods were manufactured at Monghyr, title passed there, the orders were received there, and the sale price was credited there. The levy was therefore legally valid, and no refund or mandamus was available. en-us Fri, 05 Oct 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127549 State taxation of the second category of inter-State sales was upheld because the levy was supported by the President's Sales Tax Continuance Order, 1950 and section 2 of the Sales Tax Laws Validation Act, 1956, which validated such taxation for the relevant period. Article 286(2) was treated as distinct from the restriction in Article 286(1)(a), so the earlier prohibition on outside sales did not control these transactions. Territorial nexus was also found to exist because the goods were manufactured at Monghyr, title passed there, the orders were received there, and the sale price was credited there. The levy was therefore legally valid, and no refund or mandamus was available. Case-Laws VAT and Sales Tax Fri, 05 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127549