https://www.taxtmi.com/caselaws?id=302769 An assessment treating movement of goods from Maharashtra to Mumbai High as a sale within the State was found prima facie legally unsound because Mumbai High was treated as not forming part of any State, making the foundational jurisdictional assumption invalid. The order further noted the constitutional bar under Article 286 against State taxation where the supply takes place outside the State. On that basis, the assessment was regarded as prima facie without jurisdiction, and interim protection was granted by directing that no coercive steps be taken against the petitioner on the strength of the impugned assessment order. en-us Thu, 10 Sep 2020 00:00:00 +0530 Fri, 17 Jun 2022 09:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302769 An assessment treating movement of goods from Maharashtra to Mumbai High as a sale within the State was found prima facie legally unsound because Mumbai High was treated as not forming part of any State, making the foundational jurisdictional assumption invalid. The order further noted the constitutional bar under Article 286 against State taxation where the supply takes place outside the State. On that basis, the assessment was regarded as prima facie without jurisdiction, and interim protection was granted by directing that no coercive steps be taken against the petitioner on the strength of the impugned assessment order. Case-Laws VAT and Sales Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302769