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TMI Blog2020 (9) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... This being the position, foundational view taken by Respondent No.2 that movement of goods from the State of Maharashtra to Mumbai High is a sale within the territory of the State of Maharashtra is factually and legally unsound. Article 286 of the Constitution of India, particularly clause 1(a) thereof clearly says that no law of a state shall impose or authorize the imposition of a tax on the supply of goods or of services or both, where such supply takes place outside the state. Prima facie, impugned order of assessment is without jurisdiction. Therefore, as an interim measure, we direct that no coercive steps shall be taken by the Respondents against the Petitioner on the basis of the order of assessment impugned. Stand over to 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in Pure Helium (India) Ltd., Referring to paragraph 16 of the said judgment, he points out that as a matter of fact, it has been held in that decision that the movement of goods from the State of Maharashtra to Mumbai High does not constitute a movement from one state to another state. Mumbai High does not form part of any state in the Union of India. Accordingly, in that case, it was held that the basis on which revenue sought to assess the sale as an inter-state sale involving a movement of goods from the State of Maharashtra to Mumbai High, was contrary to the mandate of the provisions of Section 6 of the Central Sales Tax Act, 1956. That apart, Dr. Saraf submits that the view taken by Respondent No.2 is contrary to the manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India. Thus the very basis on which revenue sought to assess the sale as an inter-state sale was found absent. This being the position, foundational view taken by Respondent No.2 that movement of goods from the State of Maharashtra to Mumbai High is a sale within the territory of the State of Maharashtra is factually and legally unsound. Article 286 of the Constitution of India, particularly clause 1(a) thereof clearly says that no law of a state shall impose or authorize the imposition of a tax on the supply of goods or of services or both, where such supply takes place outside the state. 11 Prima facie, impugned order of assessment is without jurisdiction. Therefore, as an interim measure, we direct that no coercive steps shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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