https://www.taxtmi.com/caselaws?id=160813 State power to tax transfers of property in goods involved in works contracts is subject to article 286 and the Central Sales Tax Act, 1956. A State may fix the situs of a deemed sale for its own levy, but a deeming provision cannot extend taxing competence to transactions that, under sections 3, 4 and 5 of the Central Sales Tax Act, are inter-State, outside-State, or import-export sales. Explanation 4(c) to section 2(xxi) of the Kerala General Sales Tax Act was therefore read down so that it would not apply to those categories of sales. en-us Tue, 09 Jan 2001 00:00:00 +0530 Tue, 24 Dec 2013 18:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160813 State power to tax transfers of property in goods involved in works contracts is subject to article 286 and the Central Sales Tax Act, 1956. A State may fix the situs of a deemed sale for its own levy, but a deeming provision cannot extend taxing competence to transactions that, under sections 3, 4 and 5 of the Central Sales Tax Act, are inter-State, outside-State, or import-export sales. Explanation 4(c) to section 2(xxi) of the Kerala General Sales Tax Act was therefore read down so that it would not apply to those categories of sales. Case-Laws VAT and Sales Tax Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160813