Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1962 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1962 (8) TMI 52 - SC - VAT and Sales TaxWhether certain sales were inter-State sales so that it was beyond the power of the State Legislature to tax them? Held that:- Petition is allowed. The assessment order mentioned in the petition is quashed and we direct the issue of necessary writs restraining the respondents from levying any tax on the sales mentioned in the petition in which the goods moved from outside Mysore into Mysore. In this case also the petitioners had omitted to disclose the permits under which the sales had been made and to state expressly that the sales had been made under the permits and on the terms contained in them with the result that under the contract of sale goods had to be moved from outside Mysore into Mysore. Hence, as in the previous case, here also there will be no order for costs.
|