legislative competence of the State
Legislature to impose a sales tax on inter-State sales as well as sales
outside the State and sales ... expression 'sale' in a
manner as to include within its ambit an inter-State sale as well as sale
outside the State
State, delivery of the goods was
effected outside the State of Bihar for consumption outside
that State on the ground that such sales were exempted ... being outside the State of Bihar,
delivered outside the State of Bihar and consumed outside
the State of Bihar were not liable to sales
Additional Collector of Sales Tax, who by his order dated 30th April, 1958, excluded certain sales as outside State sales and made an order ... Assistant Collector of Sales Tax by his order dated 10th April, 1958, excluded certain sales as outside State sales and granted refund
respect of inter-State sales, outside sales and import sales and, therefore, outside the purview of Orissa Sales Tax Act . The stand taken ... powers of State Legislature for the State Legislature may make no law levying sales tax on inter-State sales, outside sales or sales
sale outside the State, in effect, amounted to taxing the raw materials purchased outside the State or to taxing the sale of finished goods effected ... sales tax can be or is levied by the State of Maharashtra. The State of Maharashtra gets nothing in respect of such sales effected outside
have taken place in that State and outside all other States. The latter States are prohibited from taxing such sales or purchases; the former alone ... regard to tax on inter-State sales by the States where the sales are outside the taxing State. The stress laid by the Supreme Court
State Sales
Tax Law can take into sphere only sales within the State or inter-
state sales originating from State and no other sales ... State Sales Tax Act, it
always means sales within the State or inter-state sale originating
from State.
17. Learned counsel for the State
respect of inter-State sales, outside sales and import sales and, therefore, outside the purview of the Orissa Sales Tax Act .
11. The Commercial ... powers of the State legislature for the State legislature may make no law levying Sales tax on inter-State sales, outside sales or sales
powers of the State Legislature for the
State Legislature may make no law levying sales tax on
inter-State sales, outside sales or sales ... sales are
inter-State sales or outside sales or export sales which are
outside the purview of the State Act and those transactions
in respect
CITATION:
1958 AIR 468 1958 SCR 1422
ACT:
Sales Tax-Inter-State sales--Sale outside State but goods
delivered for consumption within State- Competence ... outside that State.
The Explanation in S. 22 of the Act only contemplates a
State other than Andhra as the State inside which a sale
