https://www.taxtmi.com/caselaws?id=160460 Explanation II to section 2(38) of the Rajasthan Sales Tax Act, 1994 was held ultra vires to the extent it deemed a works-contract sale to occur inside the State merely because the agreement was made outside the State or the goods moved from outside the State. The court held that a State cannot, by deeming fiction, tax an inter-State sale, an outside sale, or a sale in the course of import or export, because such matters fall within Parliament's field under Entry 92A of List I and remain constrained by article 286. Assessment orders based on the provision were set aside and the matters were to be reconsidered de novo without applying Explanation II. en-us Fri, 16 Feb 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160460 Explanation II to section 2(38) of the Rajasthan Sales Tax Act, 1994 was held ultra vires to the extent it deemed a works-contract sale to occur inside the State merely because the agreement was made outside the State or the goods moved from outside the State. The court held that a State cannot, by deeming fiction, tax an inter-State sale, an outside sale, or a sale in the course of import or export, because such matters fall within Parliament's field under Entry 92A of List I and remain constrained by article 286. Assessment orders based on the provision were set aside and the matters were to be reconsidered de novo without applying Explanation II. Case-Laws VAT and Sales Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160460