TMI Blog1958 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ll within the Explanation to section 33 of the Bihar Sales Tax Act? Held that:- These are questions which have to be determined by the appropriate Sales Tax Authorities on materials to be placed before them, and cannot be raised in these proceedings. Appeal dismissed. - SCA No. 6566 of 1957, Civil Appeal No. 706 of 1957 - - - Dated:- 11-3-1958 - DAS S.R., VENKATARAMA AIYAR T.L., DAS S.K., A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural construction and earth-moving machinery and spare parts. The respondent who is the concerned Commercial Tax Officer of the State of Bihar issued notices to the appellants calling upon them to submit returns of sales effected by them to consumers in the State of Bihar during the periods April 1, 1953, to March 31, 1955, and April 1, 1955, to September 6, 1955, and produce their accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been preferred by special leave of this Court. On behalf of the appellants, their learned counsel, Mr. Bhagwati urges that the sales proposed to be taxed by the respondent took place in the course of inter-State trade and were therefore not liable to be taxed by reason of Article 286(2) of the Constitution; that section 33 of the Bihar Sales Tax Act, 1947, under which the levy is proposed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not now in a position to pass the tax on to the consumers; that the Validation Act validated only levies actually made up to September 6, 1955, and did not authorise the initiation of fresh proceedings for imposition of tax, and that, in any event, as section 33 of the Bihar Sales Tax Act was unconstitutional when it was enacted, it was void and the Validation Act could not infuse life into w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the price there- for was paid in Bombay, that the goods were delivered f.o.r. in Bombay, and that the railway receipts were taken in the names of the consignees and despatched to them, and that accordingly the sales were wholly inside Bombay and did not fall within the Explanation to section 33. These are questions which have to be determined by the appropriate Sales Tax Authorities on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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