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1967 (8) TMI 100 - SC - VAT and Sales TaxWhether the Madras State had jurisdiction to levy sales tax on the alleged "Explanation sales" by the respondent during the period between April 1, 1955 to September 5, 1955, by virtue of explanation (2) to section 2(h) of the Madras General Sales Tax Act, 1939? Held that:- Appeal dismissed. The High Court came to the conclusion that the goods were delivered to places outside the Madras State for the purpose of consumption in the delivery States. The High Court added that it was hardly worth-while in these circumstances to direct a remand of the case to the Appellate Tribunal for a fresh enquiry. It is manifest that the finding of the High Court on this point is a finding on a question of fact and as there is proper material to support the finding of the High Court it is not possible to accept the contention of the appellant that the finding is in any way defective in law.
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