State of Tamil Nadu and others ), the Special
Tribunal applied the law laid down in 36 STC 191 ( The State
of Tamil Nadu ... General appearing for
the State countered the arguments by placing reliance on the
decision reported in 36 STC 191 ( State of Tamil Nadu
such goods outside the State of Haryana otherwise than by way of sale in the course of inter-State trade or commerce.
49. Provision almost ... consideration before their Lordships in State of Tamil Nadu v. Kandaswami [1975] 36 STC 191 (SC). In that case the assessees were dealers
further stated that the Supreme Court in State of Tamil Nadu v. U.K. Kandaswami [1975] 36 STC 191 affirmed the decision ... case [1973] 32 STC 359. The Supreme Court in Kandaswami 's case [1975] 36 STC 191 had specifically approved
Supreme Court reported in State of Tamil Nadu v. Kandaswami [1975] 36 STC 191 will also not be of any avail ... decision of the Supreme Court in State of Tamil Nadu v. Kandaswami [1975] 36 STC 191 and two Kerala decisions
Supreme Court in State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191. The Supreme Court was reversing a judgment ... pointed out in State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 (SC). The 6th ingredient relates to the goods
Considering the decision of the Supreme Court reported in (1975)
36 STC 191 at 197 ( State of Tamil Nadu V. M.K. Kandaswami ... STC 98 (SC) ( Hotel Balaji v. State of
Andhra Pradesh ) and [1975] 36 STC 191 (SC) ( State of Tamil Nadu
decision in THE STATE OF TAMIL NADU v. M.K.
KANDASWAMI & OTHERS , [1975] 36 STC 191, wherein it was held that ... Apex
Court in STATE OF TAMIL NADU v. M.K.KANDASWAMI & OTHERS , [1975] 36 STC 191,
whereunder, the Three Judges
Supreme Court as reported in State of Tamil Nadu v. Kandaswami [1975] 36 STC 191 ; AIR 1975 SC 1871 it was contended that ... assessee then placed reliance on State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 (SC) where dealing with the definition
Supreme Court reported in State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 and also the ratio of the decision ... STC 394 (SC) and State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 (SC).
5. Mr. R. Mahadevan
Taxes, Karnataka, 70 STC 162, distinguished.
State of Tamil Nadu v. M.K. Kandaswami, 36 STC 191;
Ganesh Prasad Dixit ... this Court in
The State of Tamil Nadu v. M.K. Kandaswami , [1975] 36 STC
191 was no warrant for the proposition that
