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1971 (10) TMI 92 - SC - VAT and Sales TaxWhether on the facts and circumstances of the case the assessee's turnover in respect of safety matches is not liable to tax on the ground that the sales effected by the assessee are not the first sales in the State? Held that:- Appeal dismissed. As it would appear that the sale by the assessee was effected in U.P., which if applied to the facts in this case, would indicate that the first sale by the Sivakasi firms was in Mysore. In that view, the question of inter-State sale not being urged as necessary for consideration, it was rightly held by the High Court that the sales in question fell within clause (a) of explanation (3) of section 2(t) of the Act; as such this appeal is dismissed but in the circumstances, without costs.
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