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Report No. 30

20. United Motors case.-

Now the Supreme Court, in one judgment1, held, that the State into which goods were sent from another State, could tax the transaction of sale even though the sale took place in inter-State trade or commerce, and even though the person who sent the goods was outside the territory of the State, provided the goods were delivered in the importing State for the purpose of consumption there. One effect of this decision was, that a dealer situated in one State became amenable to the Sales Tax laws of the various States to which the goods were sent. This led to numerous hardships.

1. State of Bombay v. United Motors, 1953 SCR 1069: AIR 1953 SC 252: 4 STC 133.



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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