https://www.taxtmi.com/caselaws?id=127819 State sales tax power under Article 246(3) read with Entry 54 of List II remains subject to Article 286. Goods delivered outside the State were not shown to have been delivered for consumption in the State, so the constitutional protection in Article 286(1)(a) did not apply. The Explanation to section 2(h) of the Madras General Sales Tax Act, which fixed the situs where the goods were within the State at the time of contract, was treated as valid, and the levy was supported by sufficient territorial nexus. The writ court would not remand the matter merely to allow further evidence where no jurisdictional error or legal infirmity was shown. en-us Sat, 13 Dec 1958 00:00:00 +0530 Mon, 18 Mar 2013 15:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127819 State sales tax power under Article 246(3) read with Entry 54 of List II remains subject to Article 286. Goods delivered outside the State were not shown to have been delivered for consumption in the State, so the constitutional protection in Article 286(1)(a) did not apply. The Explanation to section 2(h) of the Madras General Sales Tax Act, which fixed the situs where the goods were within the State at the time of contract, was treated as valid, and the levy was supported by sufficient territorial nexus. The writ court would not remand the matter merely to allow further evidence where no jurisdictional error or legal infirmity was shown. Case-Laws VAT and Sales Tax Sat, 13 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127819