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N.D. Georgopoulos vs The State Of Maharashtra on 13 February, 1975 cites

The Bengal Immunity Company Limited vs The State Of Bihar And Others on 4 December, 1954

26. The effect of these bans imposed by the unamended article 286 of the Constitution came to be considered by the Supreme Court in the said case of Bengal Immunity Company Limited v. State of Bihar . In that case by a majority judgment it was held that the dominant, if not the sole, purpose of article 286 was to place restrictions on the legislative powers of the States, subject to certain conditions in some cases, and with that end in view article 286 imposed several bans on the taxing power of the States in relation to sales or purchases viewed from different angles and according to their different aspects and that in some cases the ban was absolute, as in the case of the ban imposed by clause (1)(a) read with the explanation and clause (1)(b), namely, in the cases of outside-State sales and export or import sales and, in some cases, it was conditional, as in the case of the ban imposed by clause (2), namely, in the case of inter-State sales. It was further held that in some cases the bans may overlap but, nevertheless, they were distinct and independent of each other. In order to illustrate this, Das, Ag. C.J., pointed out that even when the situs of a sale or purchase was in fact inside a particular State, with no essential ingredient taking place outside, nevertheless, if it took place in the course of inter-State trade or commerce, it would be hit by clause (2), for if a sale or purchase were in the course of inter-State trade or commerce, the stream of inter-State trade or commerce would catch up in its vortex all such sales or purchases which take place in its course wherever the situs of the sales or purchases might be. In the course of his judgment, Das, Ag. C.J., observed (at pages 481-482) :
Supreme Court of India Cites 134 - Cited by 1107 - Full Document
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