https://www.taxtmi.com/caselaws?id=156489 Composite reading of the charging and exemption provisions showed that the levy was not confined to purchase of raw materials; its incidence arose only when manufactured goods were transferred, despatched, or consigned outside West Bengal otherwise than by sale in the State. On that construction, the taxable event was consignment or despatch in inter-State trade, placing the levy within Entry 92B of List I and beyond State competence under Entry 54 of List II. The charging, exemption, and validating clauses formed an indivisible scheme and could not be severed. Collections under the invalid provisions were therefore refundable, but interest was declined. en-us Tue, 11 Sep 1990 00:00:00 +0530 Fri, 20 Sep 2013 16:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156489 Composite reading of the charging and exemption provisions showed that the levy was not confined to purchase of raw materials; its incidence arose only when manufactured goods were transferred, despatched, or consigned outside West Bengal otherwise than by sale in the State. On that construction, the taxable event was consignment or despatch in inter-State trade, placing the levy within Entry 92B of List I and beyond State competence under Entry 54 of List II. The charging, exemption, and validating clauses formed an indivisible scheme and could not be severed. Collections under the invalid provisions were therefore refundable, but interest was declined. Case-Laws VAT and Sales Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156489