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Report No. 30

80. Rohtas case distinguished.-

The decision in Rohtas Industries Ltd. v. State of Bihar, AIR 1963 SC 347: 12 STC 615 (620). was distinguished, because there the contract was different and it had been held by the Court that the relationship which existed between the two companies (Rohtas Industries and Cement Marketing Co.) was of seller and buyer, and not of principal and agent1.

1. Cement Marketing Company of India Ltd. v. State of Mysore, (1953) 3 SCR 777 (790): AIR 1963 SC 980: 14 STC 175.

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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