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1962 (8) TMI 42 - SC - VAT and Sales TaxSales tax liability challenged - Held that:- Appeal partly allowed. Sale in the present case there was transport of goods from outside the State of Mysore into the State of Mysore and the transactions themselves involved movement of goods across the border. Thus if the goods moved under the contract of sale, it cannot be said that they were intra-State sales. It was not the volition of the first appellant to supply to the purchaser the goods from any of the factories of the second appellant. In the result the imposition of the sales tax on the appellant for the year of assessment except for the period April 1, 1955 to September 6, 1955, was illegal and was not leviable for that period. The appeal is therefore allowed to that extent and the writ petition of the appellants succeeds but it will not affect the tax paid for the period above-mentioned.
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