https://www.taxtmi.com/caselaws?id=127924 Sales of goods delivered in Bihar for consumption in Bihar were held taxable for the period covered by the Sales Tax Continuance Order, 1950 and the Sales Tax Laws Validation Act, 1956, because the constitutional objection under Article 286(2) failed once validating legislation and the later constitutional position were applied. Sales supplied to the Damodar Valley Corporation were also treated as taxable, as the record did not establish that the assessee acted merely as an agent for a foreign seller or that the transactions were import sales. The agency and import-sale pleas, being unsupported before the taxing authorities, could not be raised for the first time on reference. en-us Mon, 21 Sep 1959 00:00:00 +0530 Sat, 23 Mar 2013 12:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127924 Sales of goods delivered in Bihar for consumption in Bihar were held taxable for the period covered by the Sales Tax Continuance Order, 1950 and the Sales Tax Laws Validation Act, 1956, because the constitutional objection under Article 286(2) failed once validating legislation and the later constitutional position were applied. Sales supplied to the Damodar Valley Corporation were also treated as taxable, as the record did not establish that the assessee acted merely as an agent for a foreign seller or that the transactions were import sales. The agency and import-sale pleas, being unsupported before the taxing authorities, could not be raised for the first time on reference. Case-Laws VAT and Sales Tax Mon, 21 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127924