Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1961 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (3) TMI 41 - SUPREME COURTWhether the purchase of goods made by petioner inside the State but sold to dealers outside the State be included in the taxable turnover of the petitioner? Held that:- Appeal dismissed. A purchase made inside a State, for sale outside the State cannot itself be held to be in the course of inter-State trade, and the imposition of a tax thereon is not repugnant to Article 286(2) of the Constitution
|