https://www.taxtmi.com/caselaws?id=160361 A State cannot, by deeming fiction, treat as an intra-State sale a transaction in a works contract that is constitutionally outside its taxing power, including transactions in the course of inter-State trade, import, or export. The Rajasthan Sales Tax Act provisions that sought to fasten tax on appropriation or use of goods on this basis were held ultra vires to that extent, because the character of such transactions is governed by the constitutional scheme and the Central Sales Tax Act, 1956. A notice founded solely on those invalid deeming provisions is unsustainable, although the assessing authority may still determine taxable turnover and the value of goods within lawful constitutional limits. en-us Mon, 19 Feb 2001 00:00:00 +0530 Mon, 16 Dec 2013 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160361 A State cannot, by deeming fiction, treat as an intra-State sale a transaction in a works contract that is constitutionally outside its taxing power, including transactions in the course of inter-State trade, import, or export. The Rajasthan Sales Tax Act provisions that sought to fasten tax on appropriation or use of goods on this basis were held ultra vires to that extent, because the character of such transactions is governed by the constitutional scheme and the Central Sales Tax Act, 1956. A notice founded solely on those invalid deeming provisions is unsustainable, although the assessing authority may still determine taxable turnover and the value of goods within lawful constitutional limits. Case-Laws VAT and Sales Tax Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160361