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1970 (11) TMI 73 - SUPREME COURT
Whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act because of the provision of article 286(1)(a) of the Constitution as it stood at the relevant date read with the explanation to that article?
With regard to the sales which took place in the period from 7th September, 1955, to 31st March, 1956, whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act on the ground that the sales took place in the course of inter-State trade or commerce under article 286(2) of the Constitution as it stood at the the relevant period?
Held that:- Appeal dismissed. As under the terms of the contracts of sale, the purchasers were required to remove the goods from the State of Bihar to other States. Hence the sales with which we are concerned in this case must be held to be sales in the course of inter-State trade or commerce.