https://www.taxtmi.com/caselaws?id=159100 The Karnataka Sales Tax Act provisions on deemed sales of the right to use goods were upheld because the State may fix the situs of such transfers where the goods are for use within the State, but it cannot tax transactions that are in substance inter-State sales or sales in the course of import or export. The constitutional limits in articles 246, 269 and 286, read with article 366(29A) and the Central Sales Tax Act, require exclusion of non-taxable transactions at the assessment stage. The impugned assessments were quashed and remitted for fresh examination, with direction to exclude transactions outside State taxing power. en-us Mon, 29 Jun 1998 00:00:00 +0530 Fri, 15 Nov 2013 16:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159100 The Karnataka Sales Tax Act provisions on deemed sales of the right to use goods were upheld because the State may fix the situs of such transfers where the goods are for use within the State, but it cannot tax transactions that are in substance inter-State sales or sales in the course of import or export. The constitutional limits in articles 246, 269 and 286, read with article 366(29A) and the Central Sales Tax Act, require exclusion of non-taxable transactions at the assessment stage. The impugned assessments were quashed and remitted for fresh examination, with direction to exclude transactions outside State taxing power. Case-Laws VAT and Sales Tax Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159100