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Buishi Yada Motors vs State Of Arunachal Pradesh And Ors. on 22 July, 2003 cites

Tata Iron And Steel Co., Limited,Bombay vs S. R. Sarkar And Others on 29 August, 1960

26. Thus, the mandate of the Constitution, as envisaged under Article 246 and Article 286, is that the power to frame laws for imposition and realization of taxes on sales and purchases of goods taking place in the course of inter-State trade and commerce and in the course of export and import is vested in the Union and, similarly, the power to frame laws for imposition as well as realization of taxes on sales and purchases of goods within the State is vested in the State. The object of such distinction, as correctly contended by Dr. Saraf, is obviously to prevent double taxation on single transaction. Hence, taxes on sales and purchases made in the course of inter-State trade and commerce can be imposed only under the Central Sales Tax Act, 1956, and not under any State legislation. In other words, no taxes can be imposed by the State on sales and purchases, which arc covered under Central Sales Tax Act. Any attempt made to the contrary would amount to double taxation and would, therefore, be contrary to not only the provisions of the Constitution, but the Central Sales Tax Act, 1956, and the Rules framed thereunder. This aspect of the matter becomes clear from the law laid down in Tata Iron and Steel Company Ltd. v. S. R. Sarkar, reported in 11 STC 655, wherein the Apex Court held as under :
Supreme Court of India Cites 47 - Cited by 148 - J C Shah - Full Document
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