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Report No. 30

110. Tobacco Manufacturers case.-

In Tobacco Manufacturers (India) Ltd. v. Commissioner of Sales Tax Bihar, Patna, (1961) 2 SCR 106., the sale was an Explanation sale under the Explanation to Article 286(1)(a), and, therefore, the case is not relevant for the purposes of our inquiry.

111. In Indian Copper Corporation Ltd. v. State of Bihar, (1961) 2 SCR 276: 12 STC 56., the property in the goods sold passed in the State of Bihar, but delivery was effected outside the State for consumption also outside the State. It was held, that this was an Explanation sale. This was a case under Article 286(1)(a) read with the Explanation, being a pre-amendment sale.

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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