https://www.taxtmi.com/caselaws?id=128064 Explanation 2 to section 2(k) of the Hyderabad General Sales Tax Act is treated as incorporating Article 286 of the Constitution by reference, so the constitutional sales-tax framework becomes part of the statutory definition of sale. On that basis, sales involving delivery in Hyderabad for consumption were taxable under the Act. The Sales Tax Laws Validation Act also validated inter-State sales levies for the specified period, removing the constitutional obstacle for that interval. In the remanded revision matters, the Tribunal still had to determine whether the respondents were merely non-resident agents and not dealers, while the connected writ petitions failed. en-us Wed, 15 Jul 1959 00:00:00 +0530 Thu, 28 Mar 2013 11:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128064 Explanation 2 to section 2(k) of the Hyderabad General Sales Tax Act is treated as incorporating Article 286 of the Constitution by reference, so the constitutional sales-tax framework becomes part of the statutory definition of sale. On that basis, sales involving delivery in Hyderabad for consumption were taxable under the Act. The Sales Tax Laws Validation Act also validated inter-State sales levies for the specified period, removing the constitutional obstacle for that interval. In the remanded revision matters, the Tribunal still had to determine whether the respondents were merely non-resident agents and not dealers, while the connected writ petitions failed. Case-Laws VAT and Sales Tax Wed, 15 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128064