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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".



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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