Search Results Page

Search Results

1 - 2 of 2 (0.29 seconds)
Union Of India & Anr vs K. G. Khosla & Co. (P) Ltd. & Others on 6 March, 1979 cites

K. G. Khosla & Co vs Deputy Commissioner Of Commercial ... on 18 January, 1966

(3) In K. G. Khosla & Co. v. Deputy Commissioner of Commercial Taxes,(4) counsel for the Revenue invited the Court to reconsider the question but the Court declined to do so. In a recent decision of this Court in Oil India Ltd. v. The Superintendent of Taxes & others(5) it was observed by Mathew, J., who spoke for the Court, that: (1) a sale which occasions movement of goods from one State to another is a sale in the course of inter-State trade, no matter in which State the property in the goods passes; (2) it is not necessary that the sale must precede the inter-State movement in order that the sale may be deemed to have occasioned such movement; and (3) it is also not necessary for a sale to be deemed to have taken place in the course of inter-State trade or commerce, that the covenant regarding inter-State Movement must be specified in the contract itself. It would be enough if the movement was in pursuance of and incidental to the contract of sale (page 801). The learned Judge added that it was held in a number of cases by the Supreme Court that if the movement of goods from one State to another is the result of a covenant or an incident of the contract of sale, then the sale is an inter-State sale.
Supreme Court of India Cites 12 - Cited by 96 - S M Sikri - Full Document
1