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1 - 10 of 31 (0.32 seconds)Article 226 in Constitution of India [Constitution]
Section 36 in The Rajasthan Value Added Tax Act, 2003 [Entire Act]
Section 83 in The Rajasthan Value Added Tax Act, 2003 [Entire Act]
The Central Sales Tax Act, 1956
Article 265 in Constitution of India [Constitution]
Section 4 in The Rajasthan Value Added Tax Act, 2003 [Entire Act]
Balabhagas Hulaschand vs State Of Orissa on 9 December, 1975
In the case of Balabhagas Hulaschand Vs. State of Orissa (supra) the Apex Court has held that if the movement of goods from one state to another is the result or an incident of the contract of sale, then the sale is an inter-state sale. In the instant case also the crude oil produced at Barmer Oil Fields as of necessity and as contracted has to be movedoccasioned by the salefrom Barmer to refineries of the buyers who are all situate outside the state of Rajasthan for the purpose of its processing.