T. Bapputty vs Government Of Kerala on 6 June, 1961
The Government Pleader has next relied on Addison and Co. Ltd. v. State of Madras, 1960-11' STC 345 (Mad) where it has been held that a sale completed by delivery of the goods within the State to the buyer or his agent, was not a sale in the course of inter-State trade or commerce,
within the meaning of Article 286 (2) prior to it amendment by the Constitution (Sixth Amendment) Act, 1956, even if the buyer bought the goods solely for transporting them outside the State and did transport them.