https://www.taxtmi.com/caselaws?id=127571 Sales tax under section 3(2) and rule 6 applied only at the first taxable point within the State; where property in tobacco passed at Coimbatore on endorsement and posting of the railway receipts, the sale was outside Travancore-Cochin and fell outside the charging definition. Section 26, framed as a non obstante prohibitory and exempting provision, barred tax on outside-State, import, export and inter-State transactions but did not enlarge section 2(j) or create liability where the transaction was otherwise non-taxable. en-us Thu, 30 Aug 1956 00:00:00 +0530 Tue, 12 Mar 2013 13:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127571 Sales tax under section 3(2) and rule 6 applied only at the first taxable point within the State; where property in tobacco passed at Coimbatore on endorsement and posting of the railway receipts, the sale was outside Travancore-Cochin and fell outside the charging definition. Section 26, framed as a non obstante prohibitory and exempting provision, barred tax on outside-State, import, export and inter-State transactions but did not enlarge section 2(j) or create liability where the transaction was otherwise non-taxable. Case-Laws VAT and Sales Tax Thu, 30 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127571