respect to the export of rice outside the state it was stated:-
"Permits for transport and sale of rice eligible to be sold outside ... prospectively the proportion of 1:1 as between the sale within the state and sale outside the state shall be implemented with respect
have taken place In that State and outside all other States. The totter States are prohibited from taxing the sale or purchase; the former alone ... sale or purchase by stating what an inside sale is. Unless a sale could be shown to be a sale inside a particular State within
have taken place in that State and outside all other States. The latter States are prohibited from taxing the sale or purchase; the former alone ... sale or purchase by stating what an inside sale is. Unless a sale could be shown to be a sale inside a particular State within
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 ... powers of the State Legislature for the State Legislature may make no law levying sales tax on inter-State sales, outside sales or sales
sale in the State or
dispatched outside the State otherwise than by way of sale in the
course of inter-State trade and commerce ... State
but are yet disposed of, or where the manufactured goods are sent
outside the State (otherwise than by way of inter-state sale
State sale exist in regard to sales effected by the petitioner to the Pondicherry Mills and no part of the sales having occurred outside ... effected outside the State. If delivery is made outside the State under a covenant or as an incident of contract of sale, the sale
sales were not exigible to tax under the Andhra Pradesh General Sales Tax Act, 1957 , hereinafter called the Act, being sales outside the State ... outside the Andhra Pradesh.
These sales were not either inside State sales or inter-State sales, but were outside State sales. These goods were
transfer (deemed sale) which constitutes a sale in the course of inter-State trade or commerce or a sale outside the State or a sale ... from outside the State, for the execution of the contract inside the State should not make it any the less an inter-State sale. Reliance
these goods from this State to other States. It is maintained that since deliveries were effected outside the State, the sales should be considered ... outside the State. On the other hand, the contention on behalf of the State was that though the purchases were made outside the State
legislative competence of the State Legislature to impose a sales tax on inter-State sales as well as sales outside the State and sales ... competency of the State to levy sales tax as per the State Act when inter-State sales as well as sales outside the State
