https://www.taxtmi.com/caselaws?id=127733 The High Court of Madhya Pradesh ruled on sales tax assessment for transactions involving goods delivered outside the state. The court determined that sales tax could not be imposed on transactions post the Constitution's inauguration if goods were sent outside the state for consumption elsewhere, citing Article 286. However, transactions with a sufficient nexus before the Constitution's inauguration could be subject to valid tax collection. The court partially allowed the petitions, ordering refunds for taxes collected contrary to their decision and directing the refund of the security deposit without awarding costs. en-us Fri, 18 Oct 1957 00:00:00 +0530 Fri, 15 Mar 2013 10:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127733 The High Court of Madhya Pradesh ruled on sales tax assessment for transactions involving goods delivered outside the state. The court determined that sales tax could not be imposed on transactions post the Constitution's inauguration if goods were sent outside the state for consumption elsewhere, citing Article 286. However, transactions with a sufficient nexus before the Constitution's inauguration could be subject to valid tax collection. The court partially allowed the petitions, ordering refunds for taxes collected contrary to their decision and directing the refund of the security deposit without awarding costs. Case-Laws VAT and Sales Tax Fri, 18 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127733