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).