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Report No. 30

31. Pre-amendment Article 286 interpreted.-

Article 286, as it stood before the amendment, was discussed in four leading judgments of the Supreme Court; two dealing with inter-State trade or commerce, and two with import-export sales and purchases. In the former category, are the State of Bombay v. United Motors, 1953 SCR 1069 : AIR 1953 SC 252 : 4 STC 133. and Bengal Immunity Co. v. State of Bihar, 1955 2 SCR 603 : AIR 195 SC 661 : 6 STC 446., and in the latter category are the State of Travancore v. Bombay Co. Ltd., 1952 SCR 1112 (1118, 1120) : AIR 1952 SC 366 : 3 STC 434. (First Travancore case), and the of State of Travancore v. Shanmugha Vilasa Cashewnut Factory, 1954 SCR 53 : AIR 1953 SC 333 : 4 STC 205. (Second Travancore). These judgments will be discussed a little later.



Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back




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