State Legislature Can't Define Out-of-State or Import Sales as In-State; Only Parliament Can, per Section 3F CST.

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....Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by fixing the situs of sales within its State in the definition of 'sale' as it is within the exclusive domain of Parliament to fix the location of sale by creating legal fiction or otherwise - HC....