https://www.taxtmi.com/caselaws?id=128830 Explanation 2 to section 2(g) of the Bengal Finance (Sales Tax) Act, 1941 treated goods delivered in Delhi for consumption there as sales in Delhi even where property passed in another State, and section 27(1)(b) did not displace that definition. The Sales Tax Laws Validation Act, 1956 cured the constitutional defect arising from the inter-State character of the transactions and validated the levy for the relevant period. The Delhi sales tax charge on the disputed inter-State sales was therefore sustained, and the assessee's challenge to taxability failed. en-us Tue, 12 Nov 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128830 Explanation 2 to section 2(g) of the Bengal Finance (Sales Tax) Act, 1941 treated goods delivered in Delhi for consumption there as sales in Delhi even where property passed in another State, and section 27(1)(b) did not displace that definition. The Sales Tax Laws Validation Act, 1956 cured the constitutional defect arising from the inter-State character of the transactions and validated the levy for the relevant period. The Delhi sales tax charge on the disputed inter-State sales was therefore sustained, and the assessee's challenge to taxability failed. Case-Laws VAT and Sales Tax Tue, 12 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128830