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PETITIONER: INDIAN COPPER CORPORATION LTD.
Vs.
RESPONDENT: THE STATE OF BIHAR AND OTHERS.
DATE OF JUDGMENT: 07/11/1960
BENCH: AYYANGAR, N. RAJAGOPALA BENCH: AYYANGAR, N. RAJAGOPALA DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C.
CITATION: 1961 AIR 347 1961 SCR (2) 276 CITATOR INFO : F 1964 SC 569 (9) F 1965 SC 161 (3,4,5) RF 1966 SC 376 (6) APL 1970 SC 306 (2,8,9)
ACT: Sales Tax--" Explanation Sales "--Sale in one State but delivery outside--Consumption not in State of first destination--Whether "outside" sale--Constitution of India Art. 286(1)(a)--Bihar Sales Tax Act, 1947 (Bihar XIX of 1947), ss. 2(g) and 33.
HEADNOTE: The appellant effected sales during the period 26-1-1950 to 31-3-1950, whereunder the property in the goods passed in the State of Bihar but delivery was effected outside Bihar for consumption outside Bihar. In some of these sales the goods were delivered in the State of first destination for consumption therein whilst in other cases the goods were not for consumption in the State of first delivery of destination. The appellant contended that both these categories of sale were exempt from tax under Art. 286(1)(a) as they were outside sales. Held (per Hidayatullah, Das Gupta and Rajagopala Ayyangar, JJ.) that the sales where delivery in the State of first destination ...