https://www.taxtmi.com/caselaws?id=128563 Sales made by despatch of wool to a buyer in Bangalore, with delivery there for consumption outside Madras, were treated as inter-State sales outside the Madras State's taxing power, whether the goods moved by rail or by lorry. The Court held that Article 286, as it stood before the Sixth Amendment, imposed an absolute ban on taxing sales outside the State, and that the Sales Tax Laws Validation Act, 1956 could not authorise taxation beyond what the Constitution permitted. Ashok Leyland was distinguished, and the assessment on those transactions was not sustainable. en-us Mon, 29 Apr 1963 00:00:00 +0530 Mon, 08 Apr 2013 14:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128563 Sales made by despatch of wool to a buyer in Bangalore, with delivery there for consumption outside Madras, were treated as inter-State sales outside the Madras State's taxing power, whether the goods moved by rail or by lorry. The Court held that Article 286, as it stood before the Sixth Amendment, imposed an absolute ban on taxing sales outside the State, and that the Sales Tax Laws Validation Act, 1956 could not authorise taxation beyond what the Constitution permitted. Ashok Leyland was distinguished, and the assessment on those transactions was not sustainable. Case-Laws VAT and Sales Tax Mon, 29 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128563