https://www.taxtmi.com/caselaws?id=128928 Article 286 applied to Part C States during the relevant assessment period despite the definition of "State" in Article 264(b). Its context and purpose-preventing multiple taxation and preserving free trade-required a wider construction, supported by the Sales Tax Laws Validation Act, 1956 and the treatment of Part C State sales-tax laws. Consequently, sales involving delivery outside the State for consumption outside the State fell within the constitutional restriction and could not be subjected to sales tax. The restriction also governed the disputed despatches, whether characterised as transfers or sales. en-us Thu, 30 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128928 Article 286 applied to Part C States during the relevant assessment period despite the definition of "State" in Article 264(b). Its context and purpose-preventing multiple taxation and preserving free trade-required a wider construction, supported by the Sales Tax Laws Validation Act, 1956 and the treatment of Part C State sales-tax laws. Consequently, sales involving delivery outside the State for consumption outside the State fell within the constitutional restriction and could not be subjected to sales tax. The restriction also governed the disputed despatches, whether characterised as transfers or sales. Case-Laws VAT and Sales Tax Thu, 30 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128928