1965 (11) TMI 95 - SC - VAT and Sales Tax

Whether the coffee powder had been sold by the assessee inside the State of Mysore instead of selling it in the course of inter-State trade no sales tax could have been demanded from him under the Mysore Sales Tax Act 1948 or the Mysore Sales Tax Act 1957 - Appeal allowed.

Summary

The Supreme Court allowed the appeal by the State of Mysore against the High Court judgment regarding sales tax on coffee powder sales under the Central Sales Tax Act, 1956. The appeal was allowed based on a previous decision, and the appeal was dismissed with costs. Civil Appeal No. 620 of 1964 was allowed, while Civil Appeals Nos. 818 and 819 of 1963 were dismissed with costs.