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1991 (4) TMI 351 - SUPREME COURTWhether the sale that took place between the manufacturer and the Marketing Company can be taken to be covered by the explanation? Held that:- Appeal dismissed. What has been found as a fact in the statement of the case is that there was preceding local sales complete in every respect within Madhya Pradesh by which title to the cement had passed from the appellant to the Marketing Company. The concept of inter-State sale as brought in by the Sixth Amendment or in the subsequent statute known as the Central Sales Tax Act, 1956, was not in existence for the relevant period now under consideration. The finding recorded by the authorities is that the delivery of the cement was not the direct result of such sale or purchase of the cement outside the State. In the absence of such privity the explanation is not attracted to the transactions.
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