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TMI Blog1962 (8) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... The Judgment of the Court was delivered by SARKAR, J.-As in Writ Petitions Nos. 65 and 66 of 1960. Since reported as The State Trading Corporation of India Limited and Another v. The State of Mysore and Another [1963] 14 S.T.C. 188, in which judgment has just now been delivered, the question in this petition under Article 32 of the Constitution also is whether certain sales were inter-State sales so that it was beyond the power of the State Legislature to tax them. We are only concerned with the sales in which goods were moved from outside into Mysore. The assessment year is 1956-57. We are therefore concerned with sales which took place between April 1, 1956 and March 31, 1957. The tax was imposed under the Mysore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as agent or principal for the reason stated in the other judgment. The procedure of sale in this case being exactly the same as in the previous case it has to be held that the goods were moved from a place outside Mysore into the State of Mysore as a result of the contracts of sale that is to say the contracts of sale contained a covenant that the goods would be so moved. We have stated in our judgment in Writ Petitions Nos. 65 and 66 of 1960 Since reported as The State Trading Corporation of India Limited and Another v. The State of Mysore and Another [1963] 14 S.T.C. 188., that such sales are inter-State sales within section 3(a) of the Central Sales Tax Act. Now that Act came into force on January 5, 1957. Therefore so far as sales bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State sale which it was given power to do by Article 269(3) of the Constitution introduced into the Constitution by the Constitution (Sixth Amendment) Act. During this period however under Article 269(1)(g) and Item 92-A of List I and Item 54 of List II of Schedule VII to the Constitution the State Legislature had no power to tax an inter-State sale. The question is how was an inter-State sale to be understood during this period. We think it has to be understood in its ordinary natural sense, that is to say, a sense which it conveys unaided by any other statutory provision. That is the sense in which this Court understood it in the cases mentioned in the judgment of Kapur, J., referred to in the preceding paragraph. Now applying the definit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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