1964 (6) TMI 47 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision petition, stating that goods delivered to buyers outside the state for consumption in other states are not liable to tax in Madras. The court held that the ban under Article 286(1)(a) of the Constitution applies to such inter-State sales, following previous decisions on the matter. (Case citation: 1964 (6) TMI 47 - MADRAS HIGH COURT)