https://www.taxtmi.com/caselaws?id=127714 Sales tax on goods delivered outside Bihar was treated differently across the pre- and post-Constitution periods. For 1 April 1949 to 25 January 1950, the levy was governed by the Bihar Sales Tax Act as upheld for that regime, so the tax was held lawfully imposed and no refund was due. For 26 January 1950 to 31 March 1950, Article 286(1)(a) and its Explanation restricted State taxation of inter-State sales unless delivery and consumption in the State of first destination were shown. Because the taxing authorities had made no finding on that requirement, the assessment could not stand and was set aside for reassessment, with any excess tax refundable after fresh determination. en-us Thu, 16 Jan 1958 00:00:00 +0530 Thu, 14 Mar 2013 16:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127714 Sales tax on goods delivered outside Bihar was treated differently across the pre- and post-Constitution periods. For 1 April 1949 to 25 January 1950, the levy was governed by the Bihar Sales Tax Act as upheld for that regime, so the tax was held lawfully imposed and no refund was due. For 26 January 1950 to 31 March 1950, Article 286(1)(a) and its Explanation restricted State taxation of inter-State sales unless delivery and consumption in the State of first destination were shown. Because the taxing authorities had made no finding on that requirement, the assessment could not stand and was set aside for reassessment, with any excess tax refundable after fresh determination. Case-Laws VAT and Sales Tax Thu, 16 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127714