https://www.taxtmi.com/caselaws?id=127847 Article 286(2) of the Constitution, as it stood before the Sixth Amendment, barred State taxation of sales in the course of inter-State trade or commerce, but the presidential proviso allowed continuance of taxes lawfully levied immediately before commencement of the Constitution until 31 March 1951. The Sales Tax Continuance Order, 1950, issued under that proviso, preserved the Bihar sales tax levy for the relevant period despite the constitutional restriction. The challenge based on where title passed under the Bihar Sales Tax Act involved factual matters and an issue beyond the reference, so it was not examined on merits. en-us Wed, 07 Jan 1959 00:00:00 +0530 Wed, 20 Mar 2013 12:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127847 Article 286(2) of the Constitution, as it stood before the Sixth Amendment, barred State taxation of sales in the course of inter-State trade or commerce, but the presidential proviso allowed continuance of taxes lawfully levied immediately before commencement of the Constitution until 31 March 1951. The Sales Tax Continuance Order, 1950, issued under that proviso, preserved the Bihar sales tax levy for the relevant period despite the constitutional restriction. The challenge based on where title passed under the Bihar Sales Tax Act involved factual matters and an issue beyond the reference, so it was not examined on merits. Case-Laws VAT and Sales Tax Wed, 07 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127847