https://www.taxtmi.com/caselaws?id=155890 Declared goods purchased outside Bihar remained liable to sales tax on their first intra-State sale where no purchase tax had actually been levied in the State. Section 3A, read with section 5(2), was explained as creating an either-or tax scheme: the taxable incidence falls on purchase or on sale, but not both. The prescribed rules could not override the statute's plain language. The classification was treated as non-discriminatory, with no breach of Article 14 or of the State's taxing competence under Entry 54, List II. The levy on the disputed transactions was therefore valid and the constitutional challenge failed. en-us Wed, 27 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 18:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155890 Declared goods purchased outside Bihar remained liable to sales tax on their first intra-State sale where no purchase tax had actually been levied in the State. Section 3A, read with section 5(2), was explained as creating an either-or tax scheme: the taxable incidence falls on purchase or on sale, but not both. The prescribed rules could not override the statute's plain language. The classification was treated as non-discriminatory, with no breach of Article 14 or of the State's taxing competence under Entry 54, List II. The levy on the disputed transactions was therefore valid and the constitutional challenge failed. Case-Laws VAT and Sales Tax Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155890