https://www.taxtmi.com/caselaws?id=150588 Withdrawal of a rebate under the Orissa Sales Tax Act did not invalidate purchase tax on betel leaves on the ground of double taxation or conflict with Article 286(1)(a), because the levy under section 3-B attached to the intra-State purchase and any later export did not tax the same event twice. Purchases made within Orissa were also not transactions in the course of inter-State trade or export, as the record showed no contract or legal incident requiring movement outside the State at the time of purchase. Subsequent export alone was insufficient to take the transactions outside the State's taxing power, and the purchase tax assessments were upheld. en-us Fri, 27 Apr 1973 00:00:00 +0530 Sat, 18 May 2013 18:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150588 Withdrawal of a rebate under the Orissa Sales Tax Act did not invalidate purchase tax on betel leaves on the ground of double taxation or conflict with Article 286(1)(a), because the levy under section 3-B attached to the intra-State purchase and any later export did not tax the same event twice. Purchases made within Orissa were also not transactions in the course of inter-State trade or export, as the record showed no contract or legal incident requiring movement outside the State at the time of purchase. Subsequent export alone was insufficient to take the transactions outside the State's taxing power, and the purchase tax assessments were upheld. Case-Laws VAT and Sales Tax Fri, 27 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150588