East India Tobacco Co.'s case | Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import | Law Commission of India Reports | Law Library

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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.

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

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