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Report No. 30

79. A. Gaffoor Sahib's case.- In A. Gaffoor Sahib & Co. v. Madras State (AIR 1958 Mad 314), the petitioner was the seller and Rallis (India) Ltd. were the buyers. No doubt the goods sold by the petitioner to Rallis (India) Ltd. for export abroad, but then it was the buyers, Rallis (India) Ltd. that were the exporters. There was no privity of contract between the petitioner and the persons to whom the goods were ultimately sold by Rallis (India) Ltd. On these grounds, the petitioner's sales were held not protected under Article 286(1)(b).

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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