https://www.taxtmi.com/caselaws?id=127644 The settled meaning of "sale of goods" requires transfer of property for consideration, so a State cannot use a deeming provision to treat mere user of goods from stock as a sale and enlarge its taxing field beyond constitutional competence. On that reasoning, the second proviso to section 2(12) of the Assam Sales Tax Act, 1947 was ultra vires and the assessments based on it were invalid. Where the levy itself rested on a void provision, Article 226 relief was available despite statutory remedies, and the assessment orders were liable to be quashed and their enforcement restrained. en-us Mon, 10 Dec 1956 00:00:00 +0530 Wed, 13 Mar 2013 16:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127644 The settled meaning of "sale of goods" requires transfer of property for consideration, so a State cannot use a deeming provision to treat mere user of goods from stock as a sale and enlarge its taxing field beyond constitutional competence. On that reasoning, the second proviso to section 2(12) of the Assam Sales Tax Act, 1947 was ultra vires and the assessments based on it were invalid. Where the levy itself rested on a void provision, Article 226 relief was available despite statutory remedies, and the assessment orders were liable to be quashed and their enforcement restrained. Case-Laws VAT and Sales Tax Mon, 10 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127644