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1967 (2) TMI 61 - SC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the sales of sleepers (for railways) made by the non-applicant (Bengal Timber Trading Co. Ltd.) under the agreement with the President of India came under Article 286(1)(a) of the Constitution read with the Explanation thereto and therefore were exempt from the imposition of tax under the C.P. and Berar Sales Tax Act, 1947? Held that:- Appeal allowed. In the result, it must be held that the sales in these cases were covered by the Explanation to Article 286(1) and as such not taxable by the State of Madhya Pradesh.
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