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Report No. 61

3.53. Patna cases relating to inter-State sales.-

It was conceded in a recent Patna case1 that the ingredients for holding that a sale or purchase of goods is in the course of import or in the course of export or in the course of inter-State trade or commerce, are similar.

1. Commissioner of Commercial Taxes v. Bhag Singh Milkha Singh, (1971) 28 STC 649,.(651).



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




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