https://www.taxtmi.com/caselaws?id=127744 Inter-State sales arise where the contract, surrounding dealings and known destination necessarily contemplate movement of goods across State boundaries; delivery at the manufacturer's siding does not by itself make the sale intra-State. Railway wagons manufactured in West Bengal for the Western Railway were therefore treated as inter-State sales falling within the former constitutional restriction under Article 286(2). The constitutional restriction suspended, rather than extinguished, the State's taxing power. Retrospective validation under the Sales Tax Laws Validation Act, 1956 revived enforceability of the relevant State sales-tax provision for the specified period and sustained the levy. en-us Thu, 29 May 1958 00:00:00 +0530 Fri, 15 Mar 2013 17:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127744 Inter-State sales arise where the contract, surrounding dealings and known destination necessarily contemplate movement of goods across State boundaries; delivery at the manufacturer's siding does not by itself make the sale intra-State. Railway wagons manufactured in West Bengal for the Western Railway were therefore treated as inter-State sales falling within the former constitutional restriction under Article 286(2). The constitutional restriction suspended, rather than extinguished, the State's taxing power. Retrospective validation under the Sales Tax Laws Validation Act, 1956 revived enforceability of the relevant State sales-tax provision for the specified period and sustained the levy. Case-Laws VAT and Sales Tax Thu, 29 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127744