exempt
from tax in respect of an intra-state sale the inter-state
sale is completely exempt from tax. [354C-D]
(c)Reading section ... appropriate State and make the said sale chargeable at lower
rates where under the Sales Tax Act of the State the sale
transactions are chargeable
encourage intra-State sales and discourage inter-State sales. The petitioner points out that there was a state of equilibrium so long as the scheme ... Sales tax of an inter-State sale at a certain point, because of the exemption granted by a State Sales Tax Act to an intra
state sale under O.S.T. Act in the State of Orissa. The first sales are from outside the State of Orissa into the State ... SALE-D as its subsequent sale, is also a sale in course of inter-state trade. The succeeding sales in a series of sales
inter-State sales within the meaning of Section 3(a) of the Central Sales Tax Act, 1956, and not out-of-State sales which would ... parties. Those sales, therefore, constituted inter-State sales in which the movement of the goods commenced from Delhi State and the sales tax authorities
outside the State would not make it an inter-state sale; it would,
however, be an inter-state sale if the sale or purchase occasioned ... facts,
necessary to determine whether the subject sales are inter-state or
intra-state sales, are not in dispute, we see no reason
state sales, i.e. sale within the State
of Rajasthan and not inter-state sales under Section 3 read with
Section 6 of Central Sales ... sale' or 'deemed to be sale' is an inter-State sale
effected by the respondent from Gujarat/Maharashtra or an intra-
state
state sales, i.e. sale within the State
of Rajasthan and not inter-state sales under Section 3 read with
Section 6 of Central Sales ... sale' or 'deemed to be sale' is an inter-State sale
effected by the respondent from Gujarat/Maharashtra or an intra-
state
state sales, i.e. sale within the State
of Rajasthan and not inter-state sales under Section 3 read with
Section 6 of Central Sales ... sale' or 'deemed to be sale' is an inter-State sale
effected by the respondent from Gujarat/Maharashtra or an intra-
state
state sales, i.e. sale within the State
of Rajasthan and not inter-state sales under Section 3 read with
Section 6 of Central Sales ... sale' or 'deemed to be sale' is an inter-State sale
effected by the respondent from Gujarat/Maharashtra or an intra-
state
state sales, i.e. sale within the State
of Rajasthan and not inter-state sales under Section 3 read with
Section 6 of Central Sales ... sale' or 'deemed to be sale' is an inter-State sale
effected by the respondent from Gujarat/Maharashtra or an intra-
state
