Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1960 (9) TMI 48 - SC - VAT and Sales Tax
Whether tobacco was delivered in the State of Bombay for consumption in that State?
Held that:- On the facts of this case that when tobacco was delivered in the State of Bombay for the purpose of changing it into a commercially different article, viz., bidi patti, the delivery was for the purpose of consumption. The purchases in this case therefore fall within the meaning of Explanation to Article 286(1)(a) and must be held to have taken place inside the State of Bombay. Petition dismissed.