https://www.taxtmi.com/caselaws?id=127744 A sale is in the course of inter-State trade or commerce when the contract itself contemplates movement of goods across a State boundary; the place of physical delivery is not conclusive. On that reasoning, wagon sales manufactured in West Bengal for the Western Railway were treated as inter-State sales and initially fell within the Article 286 prohibition then in force. The validation legislation was said to retrospectively remove that constitutional bar for the relevant period, thereby restoring the enforceability of the State sales tax provision and sustaining the levy on those transactions. 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 A sale is in the course of inter-State trade or commerce when the contract itself contemplates movement of goods across a State boundary; the place of physical delivery is not conclusive. On that reasoning, wagon sales manufactured in West Bengal for the Western Railway were treated as inter-State sales and initially fell within the Article 286 prohibition then in force. The validation legislation was said to retrospectively remove that constitutional bar for the relevant period, thereby restoring the enforceability of the State sales tax provision and sustaining the levy on those transactions. Case-Laws VAT and Sales Tax Thu, 29 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127744