https://www.taxtmi.com/caselaws?id=128011 Sales tax on wagons was examined against Article 286(1)(a) and its Explanation, which bars a State from taxing sales only where goods are actually delivered as a direct result of the sale for consumption in another State. Where the wagons were manufactured and delivered in West Bengal and property passed there, the Explanation did not apply merely because the Railway Board intended use across several States. A transaction not covered by the Explanation is not for that reason an outside sale. The situs of sale remained within West Bengal, so the State's taxing power was not constitutionally barred and the assessment was upheld. en-us Fri, 06 Nov 1959 00:00:00 +0530 Mon, 25 Mar 2013 17:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128011 Sales tax on wagons was examined against Article 286(1)(a) and its Explanation, which bars a State from taxing sales only where goods are actually delivered as a direct result of the sale for consumption in another State. Where the wagons were manufactured and delivered in West Bengal and property passed there, the Explanation did not apply merely because the Railway Board intended use across several States. A transaction not covered by the Explanation is not for that reason an outside sale. The situs of sale remained within West Bengal, so the State's taxing power was not constitutionally barred and the assessment was upheld. Case-Laws VAT and Sales Tax Fri, 06 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128011