1968 (4) TMI 61 - SUPREME COURT

Whether a part of the turnover of assessee's business in matches arose out of intra- State sale transactions at the assessee's depot at Ongole (in the State of Andhra Pradesh) to which depot the goods were despatched by him from his place of business in the State of Madras?

Held that:- Appeal allowed. The order passed by the High Court declaring the provisions of sections 8(2), 8(2A) and 8(5) ultra vires must be set aside.