https://www.taxtmi.com/caselaws?id=127988 Import-sales exemption under Article 286(1)(b) applies only where the sale itself occasions and forms part of the import movement; a sale merely intended to facilitate or precede import does not qualify. Machinery supplies to Damodar Valley Corporation therefore remained taxable. Sales delivered for consumption in Bihar were also taxable because the constitutional restriction under Article 286(2) had been removed for the relevant assessment periods by validation and continuance measures. Under the Bombay sales tax set-off rules, unshelled groundnuts and oilseeds were treated as the same commercial commodity; processing did not defeat eligibility for refund or set-off of tax previously recovered. en-us Wed, 02 Sep 1959 00:00:00 +0530 Mon, 25 Mar 2013 15:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127988 Import-sales exemption under Article 286(1)(b) applies only where the sale itself occasions and forms part of the import movement; a sale merely intended to facilitate or precede import does not qualify. Machinery supplies to Damodar Valley Corporation therefore remained taxable. Sales delivered for consumption in Bihar were also taxable because the constitutional restriction under Article 286(2) had been removed for the relevant assessment periods by validation and continuance measures. Under the Bombay sales tax set-off rules, unshelled groundnuts and oilseeds were treated as the same commercial commodity; processing did not defeat eligibility for refund or set-off of tax previously recovered. Case-Laws VAT and Sales Tax Wed, 02 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127988