https://www.taxtmi.com/caselaws?id=165112 The Explanation to rule 28A of the Haryana General Sales Tax Rules could not expand the State's taxing power to treat inter-State branch transfers or consignment transfers as sales for recovery of tax under the exemption scheme. Sale remained confined to transfers for cash, deferred payment or other valuable consideration, and the constitutional limits in articles 265 and 286, read with the Union entries on inter-State trade, barred State levy on transactions outside its legislative field. The assessment orders treating such transfers as taxable sales were therefore unsustainable. en-us Wed, 31 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165112 The Explanation to rule 28A of the Haryana General Sales Tax Rules could not expand the State's taxing power to treat inter-State branch transfers or consignment transfers as sales for recovery of tax under the exemption scheme. Sale remained confined to transfers for cash, deferred payment or other valuable consideration, and the constitutional limits in articles 265 and 286, read with the Union entries on inter-State trade, barred State levy on transactions outside its legislative field. The assessment orders treating such transfers as taxable sales were therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165112