https://www.taxtmi.com/caselaws?id=159863 A fiscal concession linked to tax paid on raw wool could extend to inter-State sales of finished goods if the sales had situs in Rajasthan, because situs was treated as relevant for the notification even though the transactions remained beyond the State's taxing power under the Central sales tax regime. The later notification was not treated as a mere clarificatory extension of the earlier concession, since the real benefit related to the earlier purchase of raw material and not to Central sales tax on finished goods. The matter therefore turned on the proper statutory basis and factual determination of situs. en-us Tue, 12 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 14:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159863 A fiscal concession linked to tax paid on raw wool could extend to inter-State sales of finished goods if the sales had situs in Rajasthan, because situs was treated as relevant for the notification even though the transactions remained beyond the State's taxing power under the Central sales tax regime. The later notification was not treated as a mere clarificatory extension of the earlier concession, since the real benefit related to the earlier purchase of raw material and not to Central sales tax on finished goods. The matter therefore turned on the proper statutory basis and factual determination of situs. Case-Laws VAT and Sales Tax Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159863