made in the course of export and so
are exempt under Article 286(1)(b) of the Constitution. The Sales Tax
Officer rejected this contention ... made in the course of export
and so are protected by Article 286(1)(b).
This question was debated at length in various decisions
been
declared an essential commodity by Parliament and therefore under Article
286(3) of the Constitution no tax was leviable in respect of it. That ... essential for the life of the community contemplated by Article
286(3) is a law of the "Parliament" and therefore a law passed
question of the assessee's
taking protection under Article 286(1)(b) of the Constitution.
It was this order of the appellate authority that ... section 5(2)(a)(v) of the Act as well
as Article 286(1)(b) of the Constitution was rejected. This order was
challenged
that Article and by a legal fiction that sale becomes
`intra-State sale'. Clause (2) of Article 286 applies to
those transactions of sale ... clause (1) of that
Article. On the admitted facts of the present case, clause
(1) of Article 286 would apply. The sales involve inter-
State
them were not liable to be taxed in view of Article
286(3) of the Constitution and Explanation (2) to section ... being hereafter referred to as
the principal Act) in view of Article 286(3) of the Constitution and
certain other enactments to which reference will
transaction is either an outside sale as laid down in Article 286(1)(a) read with the Explanation, or an inter-State sale, and that ... question, namely, whether it is an outside sale as contemplated by Article 286(1)(a) , I think it can be easily disposed of. The sale
Sales Tax Act, 1947 (Act XVII of 1947) were illegal under Article 286(1)(a) and/or Article 286(2) of the Constitution of India ... provision of Articles 286(1) and 286(2) of the Constitution. Apart from Article 286 of the Constitution, Section 3(1A) of the Assam
placed by Article 288 of the Constitution. It may be noticed that no such restrictions as are imposed by Article 286 were to be found ... bans under Arts. 286 (1) (a) and 286 (2), the latter being conditional. But, as contemplated by the proviso to Article 286(2) the President
that Article."At page 680 it was further observed :
"The operative provisions of the several parts of Article 286 , namely, clause ... bans under Article 286(1)(a) and 286(2) , the latter being conditional. But, as contemplated by the proviso to Article 286(2) the President
could be validly taxed in view of the provision of Article 286 (1) (b) of the Constitution?''
2. The claim put forward ... assessed to tax in view of the prohibition contained in Article 286 (1) (b) of the Constitution. The claim was rejected by the Sales
