Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1962 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1962 (11) TMI 27 - SUPREME COURTWhether the sales by the petitioner of (sic.) goods which were actually delivered in Bihar as a direct result of such sales for the purpose of consumption in Bihar during the period 26th January, 1950, to 30th September, 1951, were sales, which took place in the course of inter-State trade or commerce within the meaning of Article 286(2) of the Constitution of India [as it stood prior to the passing of the Constitution (Sixth Amendment) Act, 1956] and as such were not liable to the levy of Bihar sales tax, or whether in view of the subsequent passing by the Parliament of the Sales Tax Laws Validation Act, 1956 (Act VII of 1956) such sales became liable to the levy of Bihar sales tax for any part of the above period, say from 1st April, 1951, up to 30th September, 1951? Held that:- Appeal allowed. The High Court was in error in holding that the levy of the tax on the sales by the appellant between January 26, 1950, and March 31, 1951, with which this case is concerned, was covered by the Sales Tax Continuance Order, 1950. We will set aside the judgment of the High Court in so far as it so holds and answer the question which we have earlier set out in so far as it is outstanding, in the negative. In our view, these sales were not liable to tax.
|