https://www.taxtmi.com/caselaws?id=163818 Section 12 of the Orissa Value Added Tax Act, 2004 was interpreted as applying only to purchases effected within the State and to transactions within the Act's territorial reach. Purchases of raw materials made outside Orissa could not be brought to purchase tax merely because the goods were later used in manufacture within the State. Article 245 limits State legislative power to territorial competence, and article 286 bars taxation of sales or purchases taking place outside the State. The resulting levy was therefore beyond section 12 and invalid, and the assessment based on it could not be sustained. en-us Mon, 19 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163818 Section 12 of the Orissa Value Added Tax Act, 2004 was interpreted as applying only to purchases effected within the State and to transactions within the Act's territorial reach. Purchases of raw materials made outside Orissa could not be brought to purchase tax merely because the goods were later used in manufacture within the State. Article 245 limits State legislative power to territorial competence, and article 286 bars taxation of sales or purchases taking place outside the State. The resulting levy was therefore beyond section 12 and invalid, and the assessment based on it could not be sustained. Case-Laws VAT and Sales Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163818