https://www.taxtmi.com/caselaws?id=141052 The High Court determined that sales by Upper Doab Sugar Mills were subject to taxation by the State of U.P. under Article 286(1)(a) of the Constitution. The Court emphasized that for sales to be exempt from tax, both actual delivery of goods in another State and consumption there must occur. It was found that the goods were physically handed over to purchasers' agents within U.P., not in another State, allowing for taxation. The Court clarified the requirement of actual delivery and upheld the State's jurisdiction to tax the sales within its territory. en-us Thu, 26 Aug 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141052 The High Court determined that sales by Upper Doab Sugar Mills were subject to taxation by the State of U.P. under Article 286(1)(a) of the Constitution. The Court emphasized that for sales to be exempt from tax, both actual delivery of goods in another State and consumption there must occur. It was found that the goods were physically handed over to purchasers' agents within U.P., not in another State, allowing for taxation. The Court clarified the requirement of actual delivery and upheld the State's jurisdiction to tax the sales within its territory. Case-Laws VAT and Sales Tax Thu, 26 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141052