Query Serial No. 17          Querist:  vatconcept.com            City:  Noida

        Except where a sale or purchase falls in the category of sales or purchases in the course of inter-state trade or commerce, any sale or purchase, of goods except newspapers, which concludes within the State, the State Legislature fully competent for levying tax on such sale and purchase. Supposing that the Parliament, by an Act, declares certain specified territory of a State as foreign territory, whether declaration, of such territory as a foreign territory, in any way, curtails the law making powers of the State Legislature? Whether law made by the State Legislature ceases to apply in such area, of the State, declared as foreign territory?