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1969 (2) TMI 158 - SC - VAT and Sales TaxWhether, on the facts and circumstances of the case, the sales of manganese ore by the non-applicant were in the course of inter-State trade and therefore exempt from tax under the old Act or were intrastate sales in this State and therefore liable to tax under the old Act? Held that:- Appeal allowed. On the facts and circumstances of this case the sales of manganese ore by the appellant were in the course of inter-State trade and, therefore, exempted from tax under the C. P. and Berar Sales Tax Act, 1947, and the question of law referred to the High Court must be answered in favour of the appellant and against the Commissioner of Sales Tax, Madhya Pradesh.
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