powers of the State Legislature for the State Legislature may make no law levying sales tax on inter-State sales, outside sales or sales ... sales are inter-State sales or outside sales or export sales which are outside the purview of the State Act and those transactions in respect
between a sale in the course of inter-State trade or commerce and a sale inside the State. Even an inter-State sale must have ... sale or a sale in the course of import and export into a sale inside the State. The question whether a sale is an outside
State to another State if it is caused by an agreement of sale, the transaction would be in the nature of inter-state sale ... inter-state sale. But in a case where the contract of sale obligates, transfer of goods from one state to another, the sale under
works contract includes the value of inter-
State sales, outside sales or sales in the course
of import. There is, in our view, therefore ... powers of the State legislature for
the State legislature may make no law levying
sales tax on inter-State sales, outside sales or
sales
reason that it is in the course of inter-State sales, outside sales or sales in the course of export, nor is such account taken ... powers of the State Legislature for the State Legislature may make no law levying sales tax on inter-State sales, outside sales or sales
motor vehicles purchased from outside the State and brought into State and to avoid loss of sales tax on account of purchase of motor vehicles ... outside the State and brought into State. The object and reasons of the Bill were as follows:
The State is a loser of sales
receives within the State of Rajasthan goods as may be notified by the State Government from outside the State, for sale, use, consumption ... within the State to a place outside the State either in the course of inter-State trade or commerce or for sale outside the State
State from any place outside the State, but not outside the territory of the Union of India for consumption, use or sale therein ... within the State as well as outside the State, and if such goods are brought from outside the State into the State of Gujarat
STC 353, Gannon Dunkerley & Co. v. State of Rajasthan 1993 88 STC 204 and Century Club v. State of Mysore and a judgment ... State executive is co-extensive with that of the State Legislature. Neither the State Legislature nor the State executive has any jurisdiction to levy sales
State to levy tax on sale and purchase, where such sale or purchase takes place outside the State. Section 4 of the Central Sales ... from outside the State pursuant to a sale, the same amounts to an inter-State sale and purchase and the State has no power
