https://www.taxtmi.com/caselaws?id=150663 A statutory deeming provision under Explanation (2) to section 2(h) of the Madras General Sales Tax Act treated certain inter-State sales as inside sales for tax purposes, and when read with the charging scheme it brought those transactions within the Validation Act, 1956. The court construed section 2 of the Validation Act broadly enough to save State laws authorising tax on sales or purchases in the course of inter-State trade or commerce during the relevant validation period. The levy was therefore held authorised, and the challenge based on Article 286 failed. en-us Mon, 30 Jul 1973 00:00:00 +0530 Tue, 21 May 2013 11:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150663 A statutory deeming provision under Explanation (2) to section 2(h) of the Madras General Sales Tax Act treated certain inter-State sales as inside sales for tax purposes, and when read with the charging scheme it brought those transactions within the Validation Act, 1956. The court construed section 2 of the Validation Act broadly enough to save State laws authorising tax on sales or purchases in the course of inter-State trade or commerce during the relevant validation period. The levy was therefore held authorised, and the challenge based on Article 286 failed. Case-Laws VAT and Sales Tax Mon, 30 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150663