https://www.taxtmi.com/caselaws?id=128920 The Board of Revenue could not set aside exemption on alleged inter-State sales by relying only on the charging provisions of the sales tax law and the Validation Act, because Article 286(1)(a) continued to bar taxation of sales that were outside sales. The assessment had granted exemption where goods were delivered outside Madras State, and the challenge failed to address that distinct constitutional restriction. As the transactions were numerous, old, and largely supported by invoices showing delivery outside the State, a fresh inquiry would have served no useful purpose. The Board's order was therefore unsustainable and was set aside, with no remand directed. en-us Mon, 22 Jun 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128920 The Board of Revenue could not set aside exemption on alleged inter-State sales by relying only on the charging provisions of the sales tax law and the Validation Act, because Article 286(1)(a) continued to bar taxation of sales that were outside sales. The assessment had granted exemption where goods were delivered outside Madras State, and the challenge failed to address that distinct constitutional restriction. As the transactions were numerous, old, and largely supported by invoices showing delivery outside the State, a fresh inquiry would have served no useful purpose. The Board's order was therefore unsustainable and was set aside, with no remand directed. Case-Laws VAT and Sales Tax Mon, 22 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128920