Report No. 30
30. Endupuri case.- The same learned Judge when he delivered the judgment of the Court in Endupuri Narasimham v. State of Orissa [AIR 1961 SC 1344: (1962) 1 SCR 314], referred to his observations made in the Bengal Immunity case and again stated (p. 1344):-
"In order that a sale or purchase might be inter-State it is essential that there must be transport of goods from one State to another under the contract of sale or purchase".