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1954 (11) TMI 35 - HC - VAT and Sales TaxExtract: .......r Lordships. The decision therefore does not change our view. Moreover in the case before us the assessment is not based upon the finding that the goods were in Orissa when the sale was completed outside Orissa. MISRA, J.-I agree. Reference answered accordingly. (1) 1954 5 S.T.C. 193 A.I.R. 1954 S.C. 459. (2) 1954 5 S.T.C. 307 A.I.R. 1954 Mad. 932.
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