https://www.taxtmi.com/caselaws?id=127731 A statutory notification is not wholly invalid if its lawful part is clearly severable from the erroneous excess; the valid portion may be sustained, and pre-Constitution assessments remained enforceable under section 4(2) because the statutory conditions were met. Sales delivered for consumption outside the State could not be taxed by Orissa after the Constitution, as article 286(1)(a) read with the Explanation and the corresponding statutory bar withdrew taxing jurisdiction over such transactions. The appeal was therefore allowed only to the extent of restoring the pre-Constitution assessments, while the post-Constitution assessments were set aside. en-us Tue, 15 Apr 1958 00:00:00 +0530 Fri, 09 Aug 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127731 A statutory notification is not wholly invalid if its lawful part is clearly severable from the erroneous excess; the valid portion may be sustained, and pre-Constitution assessments remained enforceable under section 4(2) because the statutory conditions were met. Sales delivered for consumption outside the State could not be taxed by Orissa after the Constitution, as article 286(1)(a) read with the Explanation and the corresponding statutory bar withdrew taxing jurisdiction over such transactions. The appeal was therefore allowed only to the extent of restoring the pre-Constitution assessments, while the post-Constitution assessments were set aside. Case-Laws VAT and Sales Tax Tue, 15 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127731