https://www.taxtmi.com/caselaws?id=40145 A levy described as purchase tax was invalid where its real incidence arose only on despatch or consignment of manufactured goods outside the State. The Court held that, in pith and substance, such a charge was a consignment tax falling within Parliament's exclusive field, so the State could not sustain it through retrospective validation or curative provisions. Applying that principle, section 9(1)(b) of the Haryana General Sales Tax Act and section 13AA of the Bombay Sales Tax Act were invalid to the extent they taxed dispatch of manufactured goods outside the State. The related penalty consequences also fell with the charging provisions. en-us Thu, 19 Oct 1989 00:00:00 +0530 Thu, 03 Sep 2015 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40145 A levy described as purchase tax was invalid where its real incidence arose only on despatch or consignment of manufactured goods outside the State. The Court held that, in pith and substance, such a charge was a consignment tax falling within Parliament's exclusive field, so the State could not sustain it through retrospective validation or curative provisions. Applying that principle, section 9(1)(b) of the Haryana General Sales Tax Act and section 13AA of the Bombay Sales Tax Act were invalid to the extent they taxed dispatch of manufactured goods outside the State. The related penalty consequences also fell with the charging provisions. Case-Laws VAT and Sales Tax Thu, 19 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40145