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Report No. 30

78. Other cases relied on in Khosla's case.-

Two other decisions dealing with Article 286 which were relied upon in K.G. Khosla's case were also cases of inter-State sales. They were Cement Marketing Co. of India Ltd. v. State of Mysore, (1963) 3 SCR 777: AIR 1963 SC 980: 14 STC 175. and the State Trading Corporation of India v. State of Mysore, (1963) 3 SCR 792: AIR 1963 SC 548: 14 STC 188: (1963) 2 SCJ 131. Reference was also made to Singareni Collieries Co. Ltd. v. Commissioner of Commercial Taxes, AIR 1966 SC 563: 17 STC 197.



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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