Report No. 30

27. Previous decisions-Inter-State sales.-In this view, therefore, it would be necessary to study the previous relevant decisions bearing on the subject of sale or purchase in the course of import or export as also in the course of inter-State trade or commerce. First, I would consider the group of cases relating to the sale or purchase in the course of inter-State trade or commerce. It is true that they have no direct bearing on the issue in the present case, which is "whether the sale by the Assessee in favour of the Director-General of Supplies and Disposals has occasioned import within the meaning of section 5(2)."

But since the provisions relating to sale or purchase in the course of import or export are analogous to those relating to sale or purchase in the course of inter-State trade or commerce both in the Constitution and in the Central Sales Tax Act in so far as they are applicable for our present purpose, a study of this group of cases would be necessary, and, indeed, illuminating.