https://www.taxtmi.com/caselaws?id=128958 Inter-State sales effected in Punjab and causing movement of goods to Jammu and Kashmir were taxable under the Central Sales Tax Act because liability attached to the sale from the State where the movement commenced, not to the destination State. The exclusion of Jammu and Kashmir from the Act's territorial extent did not take such transactions outside the charging provisions. Constitutional objections based on discrimination and export failed because Jammu and Kashmir remained part of India for constitutional purposes, no impermissible discrimination was shown, and the transactions were not sales in the course of export. en-us Wed, 28 Apr 1965 00:00:00 +0530 Mon, 15 Apr 2013 16:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128958 Inter-State sales effected in Punjab and causing movement of goods to Jammu and Kashmir were taxable under the Central Sales Tax Act because liability attached to the sale from the State where the movement commenced, not to the destination State. The exclusion of Jammu and Kashmir from the Act's territorial extent did not take such transactions outside the charging provisions. Constitutional objections based on discrimination and export failed because Jammu and Kashmir remained part of India for constitutional purposes, no impermissible discrimination was shown, and the transactions were not sales in the course of export. Case-Laws VAT and Sales Tax Wed, 28 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128958