https://www.taxtmi.com/caselaws?id=148617 The Court held that sales made to dealers in Jammu and Kashmir were taxable under the Central Sales Tax Act, despite the Act not being applicable in Jammu and Kashmir. The turnover was deemed taxable as inter-State sales, with liability falling on dealers effecting such sales. The Court rejected arguments challenging the constitutionality of tax rates, stating it was not within their jurisdiction. The Commissioner of Sales Tax was awarded costs, and the reference was answered affirmatively. en-us Tue, 30 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 11:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148617 The Court held that sales made to dealers in Jammu and Kashmir were taxable under the Central Sales Tax Act, despite the Act not being applicable in Jammu and Kashmir. The turnover was deemed taxable as inter-State sales, with liability falling on dealers effecting such sales. The Court rejected arguments challenging the constitutionality of tax rates, stating it was not within their jurisdiction. The Commissioner of Sales Tax was awarded costs, and the reference was answered affirmatively. Case-Laws VAT and Sales Tax Tue, 30 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148617