https://www.taxtmi.com/caselaws?id=292964 The court held that the transactions involved the sale of goods falling within the state's legislative competence, and were deemed to involve inter-State trade or commerce. The power of the State of Madhya Bharat to tax such transactions was validated by Act No. 7 of 1956. However, Rule 8 of the Madhya Bharat Sales Tax Rules was deemed ultra vires and void. The petitions were partially allowed, declaring Rule 8 invalid while upholding the other provisions of the Madhya Bharat Sales Tax Act, with parties ordered to bear their own costs. en-us Tue, 30 Oct 1956 00:00:00 +0530 Sat, 16 Jan 2021 16:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292964 The court held that the transactions involved the sale of goods falling within the state's legislative competence, and were deemed to involve inter-State trade or commerce. The power of the State of Madhya Bharat to tax such transactions was validated by Act No. 7 of 1956. However, Rule 8 of the Madhya Bharat Sales Tax Rules was deemed ultra vires and void. The petitions were partially allowed, declaring Rule 8 invalid while upholding the other provisions of the Madhya Bharat Sales Tax Act, with parties ordered to bear their own costs. Case-Laws VAT and Sales Tax Tue, 30 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292964