1979 (3) TMI 176 - SUPREME COURT

Whether the sales made by respondent 1 were made at Faridabad in the course of inter-State trade as contended by the State of Haryana or whether they were intra-State sales effected within the Union Territory of Delhi as contended by the appellant?

Held that:- Appeal dismissed. The High Court was, therefore, right in holding that the sales in question are inter-State sales and that the turnover of sales is assessable to sales tax under the Central Sales Tax Act, 1956, at the instance of the sales tax authorities at Faridabad. The amount of tax which the respondent has wrongly paid to the sales tax authorities at Delhi on such inter-State sales from April 1, 1961, to September 30, 1965, shall have to be transferred by the sales tax authorities at Delhi to the sales tax authorities at Faridabad, as directed by the High Court.