https://www.taxtmi.com/caselaws?id=128928 Article 286 was read as applying to Part C States during the relevant period because the constitutional context and object of preventing multiple taxation and protecting free trade required a wider meaning of "State" than the definition clause in Article 264(b). On that basis, sales of goods delivered outside the State as a direct result of sales for consumption outside the State fell within the constitutional restriction and could not be taxed. Despatches covered by the reference were treated similarly, regardless of whether characterised as transfers or sales. The note states that the disputed turnover in Vindhya Pradesh was therefore outside sales tax. 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 was read as applying to Part C States during the relevant period because the constitutional context and object of preventing multiple taxation and protecting free trade required a wider meaning of "State" than the definition clause in Article 264(b). On that basis, sales of goods delivered outside the State as a direct result of sales for consumption outside the State fell within the constitutional restriction and could not be taxed. Despatches covered by the reference were treated similarly, regardless of whether characterised as transfers or sales. The note states that the disputed turnover in Vindhya Pradesh was therefore outside sales tax. Case-Laws VAT and Sales Tax Thu, 30 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128928