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PETITIONER: TOBACCO MANUFACTURERS (INDIA) LTD.
Vs.
RESPONDENT: THE COMMISSIONER OF SALES-TAX, BIHAR, PATNA.
DATE OF JUDGMENT: 26/10/1960
BENCH: AYYANGAR, N. RAJAGOPALA BENCH: AYYANGAR, N. RAJAGOPALA DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C.
CITATION: 1961 AIR 402 1961 SCR (2) 106 CITATOR INFO : RF 1966 SC 376 (6)
ACT: Sales Tax-Sale-Goods delivered outside State for consumption in the State of first delivery-Goods delivered for consumption in other States-Liability to tax-Constitution of India, Art. 286(1)(a) Bihar Sales Tax Act. 107
HEADNOTE: The appellants who were manufacturers of cigarettes and tobacco in the State of Bihar contested the levy of sales- tax on sales effected by them during the financial years 1949-5o and 1950-51 on the ground that as a direct result of every sale effected by them the goods concerned were delivered outside the State of Bihar and were, therefore, exempted from tax liability under Art. 286(i)(a) of the Constitution. Both the Superintendent of sales-tax and the Deputy Commissioner of sales-tax, Bihar, overruled the objection of the appellants, and following a previous ruling of the Board of Revenue of Bengal in a case known as the Bengal Timber Case (61 of 1952) held the appellants liable to pay the tax. The appellants paid the tax demanded but filed an application in revision to t...