1969 (7) TMI 97

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..... --------   The judgment of the court was delivered by   SHAH, AG. C.J.-The facts relevant to the determination of the appeal in this case are identical with the facts in Dyer Meakin Breweries Ltd. v. State of Kerala (Civil Appeal No. 910 of 1968) [1970] 26 STC 248 except that the appellant-company is not a producer or a manufacturer of foreign liquors. It purchases goods in other State .....

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..... ills were made out by the taxpayer and one of the conditions for the claim was not satisfied. There is no substance in the contention raised by counsel for the appellant that in authorising the levy of sales tax on transport charges which formed a component of the price for which the goods were sold, the State Legislature had trespassed upon the legislative field reserved to the Centre by List I, .....

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