https://www.taxtmi.com/caselaws?id=156055 Electrical energy was treated as goods for sales tax purposes, so a State levy on its sale had to conform to the constitutional allocation governing inter-State sales. Where electricity generated in Andhra Pradesh moved to other States under contracts of sale, the transactions answered the statutory test of inter-State sale and fell within Parliament's exclusive taxing domain. The absence of an express restrictive phrase in the electricity entry did not preserve State power to tax the same inter-State transaction. The levy on inter-State sales of electrical energy was therefore invalid, and refund followed according to law. en-us Wed, 11 Apr 1990 00:00:00 +0530 Thu, 12 Sep 2013 17:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156055 Electrical energy was treated as goods for sales tax purposes, so a State levy on its sale had to conform to the constitutional allocation governing inter-State sales. Where electricity generated in Andhra Pradesh moved to other States under contracts of sale, the transactions answered the statutory test of inter-State sale and fell within Parliament's exclusive taxing domain. The absence of an express restrictive phrase in the electricity entry did not preserve State power to tax the same inter-State transaction. The levy on inter-State sales of electrical energy was therefore invalid, and refund followed according to law. Case-Laws VAT and Sales Tax Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156055