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Batchu Subba Rao And Company vs Commercial Tax Officer on 13 December, 1958 cites

The State Of Madras (Now Andhra Pradesh) ... vs Vuppala Peda Venkataramaniah And Sons, ... on 26 July, 1957

20. It is therefore clear that in matters of taxation the provisions of the Sales Tax Act, subject to the constitutional limitations, if any, shall determine the situs of sales and not the Indian Sale of Goods Act which is not concerned with the place where the sale takes place. It is argued that the Divisional Bench of this Court in the case cited above has virtually held that the situs of sale in such cases shall be determined by the provisions of the Indian Sale of Goods Act and that since that view is in conflict with the view that we take of the case the matter should go before the Full Bench. We do not think that their Lordships laid down any such broad principle as would extend beyond the particular facts of that case in holding that the case concerned was one of outside sale. That does not appear to be the intention of their Lordships either, as they appear to address themselves only with the question whether there could be outside sales even though they may be beyond the provision of Explanation to Article 286(1)(a). But even assuming that the learned counsel is right, having regard to the settled view of the Supreme Court that the Sale of Goods Act is not concerned with fixing the situs, to which we have already referred, the matter need not go to the Full Bench. That is the necessary consequence of Article 141 of the Constitution. That also is the well-established principle of law as followed in England. We may in this connection refer to Young v. Bristol Aeroplane Company (1944 2 A.E.R. 293 at 300).We are then referred to State of Madras v. Venkataramaniah and Sons (1958 9 S.T.C. 54) but that is not on the point and further it refers to pre-Constitution period.
Andhra HC (Pre-Telangana) Cites 9 - Cited by 11 - Full Document
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