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1975 (11) TMI 111 - SUPREME COURT
Whether the sales of manganese ore made by the petitioner-company to M.M.T.C. in execution of agreements, annexures N, O and P, occasioned the export of the goods sold out of the territory of India?
Held that:- Appeal dismissed. It is quite clear in this case that the movement of the goods took place in pursuance of the contracts of sale which ultimately merged into actual sales and it was only thereafter that the tax was sought to be levied by the State of Madhya Pradesh. It was also not disputed that the tax has been levied only on such sales of the manganese ore despatched from the State of Madhya Pradesh which came from the mines situated in the State of Madhya Pradesh. Thus all the incidents of an inter-State sale are present in the instant case and the view taken by the High Court that the sales were covered by section 3(a) of the Central Sales Tax Act is absolutely correct and we fully endorse the same.