Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1958 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1958 (2) TMI 30 - SC - VAT and Sales TaxWhether in the circumstances of the case the assessment is legal being based on the position that mere contract for sale within the State of Orissa and the export of goods from Orissa is sufficient for taxation under the Orissa Sales Tax Act, 1947? Held that:- We have come to the conclusion that the reference directed by the Orissa High Court was itself incompetent, because no such question of law as was formulated by that Court arose on the facts of the case and it was quite unnecessary to answer such a question in the present case. Appeal allowed.
|