https://www.taxtmi.com/caselaws?id=127574 Article 286 limited Bihar's power to tax sales that took place outside the State or in the course of inter-State trade, subject only to the constitutional saving then in force. The amended definition of sale in section 2(g), which deemed certain transactions to occur in Bihar even when delivery or contract happened elsewhere, could operate only to the extent it did not conflict with that constitutional restriction. Sales of goods delivered outside Bihar after 26 January 1950 were therefore not taxable under the Act, and the amendment was ultra vires to that extent. en-us Fri, 23 Mar 1956 00:00:00 +0530 Tue, 12 Mar 2013 14:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127574 Article 286 limited Bihar's power to tax sales that took place outside the State or in the course of inter-State trade, subject only to the constitutional saving then in force. The amended definition of sale in section 2(g), which deemed certain transactions to occur in Bihar even when delivery or contract happened elsewhere, could operate only to the extent it did not conflict with that constitutional restriction. Sales of goods delivered outside Bihar after 26 January 1950 were therefore not taxable under the Act, and the amendment was ultra vires to that extent. Case-Laws VAT and Sales Tax Fri, 23 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127574