https://www.taxtmi.com/caselaws?id=128456 A State can tax only sales that fall within its territorial taxing field under the constitutional fiction in Article 286. Inter-State explanation sales delivered for consumption in Kerala were treated as sales inside the State of delivery and outside Madras, so the Sales Tax Laws Validation Act, 1956 removed the inter-State ban but did not authorise Madras to tax them as local sales. Rule 4-A also did not make the Trichur purchasers the last purchasers in Madras, because they were not purchasers within that State. The stated ratio is that removal of the inter-State trade restriction does not expand a non-situs State's taxing competence. en-us Wed, 17 Jan 1962 00:00:00 +0530 Sat, 06 Apr 2013 09:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128456 A State can tax only sales that fall within its territorial taxing field under the constitutional fiction in Article 286. Inter-State explanation sales delivered for consumption in Kerala were treated as sales inside the State of delivery and outside Madras, so the Sales Tax Laws Validation Act, 1956 removed the inter-State ban but did not authorise Madras to tax them as local sales. Rule 4-A also did not make the Trichur purchasers the last purchasers in Madras, because they were not purchasers within that State. The stated ratio is that removal of the inter-State trade restriction does not expand a non-situs State's taxing competence. Case-Laws VAT and Sales Tax Wed, 17 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128456