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Documents citing Birendra Nath Guha vs Commissioner Of Taxes on 5 May, 1958

T. Bapputty vs Government Of Kerala on 6 June, 1961

3. The revision petitioner's learned advocate has urged that, as the movement of the goods is occasioned by the agreement beyond the border of the State, the sales under it are inter-State; and in support of this argument ho has relied on Birendra Nath Guha v. Commissioner of Taxes, (1959) 10 STC 327: (AIR 1958 Assam 119). In that case the Assam High Court has held sales of sleepers under agreement, with conditions similar to those before us, to be interstate, and has also found that handing over of the sleepers to the carrier would constitute delivery to the buyer or his agent, should the sleepers be delivered in the allottee State for the purpose of consumption therein. Such sales were held exempt under Article 286 (2) of the Constitution and not liable to the taxation law of the State, where the sleepers been sold.
Kerala High Court Cites 9 - Cited by 1 - Full Document
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