https://www.taxtmi.com/caselaws?id=158013 Branch transfers and consignment of goods could not be treated as deemed sales for computing notional sales tax liability under the 1983 Package Scheme of Incentives, because the State's taxing power did not extend to such non-sale transactions. The notification issued under section 41(1) of the Bombay Sales Tax Act, 1959 had legislative character and governed exemption entitlement, but the State executive could not use a scheme or resolution to enlarge or curtail that exemption by creating a sales fiction. The offending clauses were held unconstitutional, ultra vires and void, while the valid portion of the scheme was severable from the invalid part, and assessments based on the fiction were liable to be quashed and recomputed. en-us Thu, 17 Nov 1994 00:00:00 +0530 Tue, 15 Oct 2013 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158013 Branch transfers and consignment of goods could not be treated as deemed sales for computing notional sales tax liability under the 1983 Package Scheme of Incentives, because the State's taxing power did not extend to such non-sale transactions. The notification issued under section 41(1) of the Bombay Sales Tax Act, 1959 had legislative character and governed exemption entitlement, but the State executive could not use a scheme or resolution to enlarge or curtail that exemption by creating a sales fiction. The offending clauses were held unconstitutional, ultra vires and void, while the valid portion of the scheme was severable from the invalid part, and assessments based on the fiction were liable to be quashed and recomputed. Case-Laws VAT and Sales Tax Thu, 17 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158013