https://www.taxtmi.com/caselaws?id=128270 Article 286 was construed as limiting State taxing power only for sales outside the State, in the course of import or export, or in inter-State trade, while the Explanation was treated as a confined legal fiction. Sales not proved to fall within the constitutional exemption remained taxable under the Madras General Sales Tax Act, and the burden of proving entitlement to that exemption lay on the assessee. The judgment also states that the doctrine of sufficient territorial nexus was not abolished after the Constitution; it continued to support taxation of sales not barred by Article 286, operating harmoniously with the statutory definition of sale. en-us Wed, 15 Jun 1960 00:00:00 +0530 Sat, 30 Mar 2013 16:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128270 Article 286 was construed as limiting State taxing power only for sales outside the State, in the course of import or export, or in inter-State trade, while the Explanation was treated as a confined legal fiction. Sales not proved to fall within the constitutional exemption remained taxable under the Madras General Sales Tax Act, and the burden of proving entitlement to that exemption lay on the assessee. The judgment also states that the doctrine of sufficient territorial nexus was not abolished after the Constitution; it continued to support taxation of sales not barred by Article 286, operating harmoniously with the statutory definition of sale. Case-Laws VAT and Sales Tax Wed, 15 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128270