https://www.taxtmi.com/caselaws?id=128951 Writ jurisdiction was properly entertained despite an alternative statutory appeal because the petition raised a substantial constitutional objection under Article 286(1)(b). The petitioner, authorised not only to clear and transport but also to distribute, receive orders for, collect payment for, and account for cement sold on behalf of the State Trading Corporation, was deemed a dealer within section 2(f) of the Rajasthan Sales Tax Act. On the contractual chain and the point at which property and risk passed, the disputed cement sales were held to occur while the goods were still in the course of import into India, so the State could not levy sales tax on those transactions. en-us Tue, 07 May 1963 00:00:00 +0530 Mon, 15 Apr 2013 15:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128951 Writ jurisdiction was properly entertained despite an alternative statutory appeal because the petition raised a substantial constitutional objection under Article 286(1)(b). The petitioner, authorised not only to clear and transport but also to distribute, receive orders for, collect payment for, and account for cement sold on behalf of the State Trading Corporation, was deemed a dealer within section 2(f) of the Rajasthan Sales Tax Act. On the contractual chain and the point at which property and risk passed, the disputed cement sales were held to occur while the goods were still in the course of import into India, so the State could not levy sales tax on those transactions. Case-Laws VAT and Sales Tax Tue, 07 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128951