Report No. 30
91. East India Tobacco Co.'s case.-
In East India Tobacco Co. v. State of Andhra Pradesh, (1963) 1 SCR 404: AIR 1962 SC 1733: 13 STC 529, a local purchase by a firm doing export business in tobacco which preceded the export sale, did not fall within Article 286(1)(b) though it was made for the purpose of or with a view to export.