https://www.taxtmi.com/caselaws?id=157155 The amended State sales tax provisions were upheld as constitutionally valid, but the deeming fiction was confined to intra-State sales because State taxing power cannot extend to inter-State or outside-State transactions. After the Forty-sixth Amendment, the State could tax only the goods component involved in execution of a works contract, and the retrospective amendment was sustained to that extent. Processing grey cloth into finished cloth was held to amount to an inter-State sale where the movement of goods was contractually occasioned. Exemptions for textiles and lottery tickets did not automatically apply to the taxable component of deemed sales arising in works contracts. en-us Fri, 22 Jan 1993 00:00:00 +0530 Mon, 30 Sep 2013 17:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157155 The amended State sales tax provisions were upheld as constitutionally valid, but the deeming fiction was confined to intra-State sales because State taxing power cannot extend to inter-State or outside-State transactions. After the Forty-sixth Amendment, the State could tax only the goods component involved in execution of a works contract, and the retrospective amendment was sustained to that extent. Processing grey cloth into finished cloth was held to amount to an inter-State sale where the movement of goods was contractually occasioned. Exemptions for textiles and lottery tickets did not automatically apply to the taxable component of deemed sales arising in works contracts. Case-Laws VAT and Sales Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157155